DIVISION 2. OTHER TAXES 6001-60709›PART 7. INSURANCE TAXATION 12001-13170›CHAPTER 4. Assessment and Effect of Tax 12301-12495›ARTICLE 3. Deficiency Assessments 12421-12435

§ 12427

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

(a) The board shall promptly notify the insurer or surplus line broker of a deficiency assessment made against the insurer or surplus line broker.

(b) This section shall become operative on July 1, 2013.

(Repealed (in Sec. 63) and added by Stats. 2013, Ch. 33, Sec. 64. (SB 78) Effective June 27, 2013. Section operative July 1, 2013.)

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California Revenue and Taxation Code

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