DIVISION 2. OTHER TAXES 6001-61050›PART 7. INSURANCE TAXATION 12001-13170›CHAPTER 5. Payment and Collection 12601-12691›ARTICLE 1. Generally 12601-12602

§ 12601

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

(a) Amounts of taxes, interest, and penalties not remitted to the commissioner with the original return of the insurer shall be payable to the Controller.

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

(Repealed (in Sec. 90) and added by Stats. 2013, Ch. 33, Sec. 91. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — California Revenue and Taxation Code

California Revenue and Taxation Code

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.