Skip to content
ChatProjectCodes

Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 7. INSURANCE TAXATION 12001-13170›CHAPTER 3. All Insurance Other Than Ocean Marine 12201-12260›ARTICLE 5. Prepayments 12251-12260

§ 12253

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

(a) Each insurer required to make prepayments shall remit them on or before each of the dates of April 1, June 1, September 1, and December 1 of the current calendar year. Remittances for prepayments shall be made payable to the Controller and shall be delivered to the office of the commissioner, accompanied by a prepayment form prescribed by the commissioner.

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

(Repealed (in Sec. 15) and added by Stats. 2013, Ch. 33, Sec. 16. (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.