California Revenue and Taxation Code

§ 12305

RTC § 12305 Effective Jun 27, 2013Div. 2 · Part 7 · Ch. 4 · Art. 1

Statute text

(a)The insurer required to file a return shall deliver the return in duplicate, together with a remittance payable to the Controller, for the amount of tax computed and shown thereon, less any prepayments made pursuant to Article 5 (commencing with Section 12251) of Chapter 3 of this part, to the office of the commissioner.

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

Legislative history

Repealed (in Sec. 42) and added by Stats. 2013, Ch. 33, Sec. 43. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.