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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 7. INSURANCE TAXATION 12001-13170›CHAPTER 4. Assessment and Effect of Tax 12301-12495›ARTICLE 2. Initial Assessments 12411-12414

§ 12412

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

(a) Upon receipt of the duplicate copy of the return of an insurer the board shall initially assess the tax in accordance with the data as reported by the insurer on the return.

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

(Repealed (in Sec. 48) and added by Stats. 2013, Ch. 33, Sec. 49. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)

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California Revenue and Taxation Code

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