{"code":"RTC","codeName":"Revenue and Taxation Code","section":"12253","citation":"Rev. & Tax. Code, § 12253","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 7. INSURANCE TAXATION [12001. - 13170.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7"},{"name":"CHAPTER 3. All Insurance Other Than Ocean Marine [12201. - 12260.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7/chapter-3"},{"name":"ARTICLE 5. Prepayments [12251. - 12260.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7/chapter-3/article-5"}],"history":"Repealed (in Sec. 15) and added by Stats. 2013, Ch. 33, Sec. 16.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.","effective":"2013-06-27","html":"<p>(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.</p><p>(b) This section shall become operative on July 1, 2013. </p>","text":"(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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/prepayments-12253","source":"California Legislative Information bulk export (pubinfo)"}