DIVISION 2. OTHER TAXES 6001-61050›PART 7. INSURANCE TAXATION 12001-13170›CHAPTER 6. Suspension of Rights of Delinquent Insurers 12801-12834›ARTICLE 1. Revocation of Certificate of Authority 12801-12803
§ 12801
California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California
(a) Annually, between December 10th and 15th, the Controller shall transmit to the commissioner a statement showing the names of all insurers that failed to pay on or before December 10th the whole or any portion of the tax that became delinquent in the preceding June or which has been unpaid for more than 30 days from the date it became due and payable as a deficiency assessment under this part or the whole or any part of the interest or penalties due with respect to the tax. The statement shall show the amount of the tax, interest, and penalties due from each insurer.
(b) This section shall become operative on July 1, 2013.
(Repealed (in Sec. 114) and added by Stats. 2013, Ch. 33, Sec. 115. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)
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