{"code":"RTC","codeName":"Revenue and Taxation Code","section":"12256","citation":"Rev. & Tax. Code, § 12256","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":"Amended by Stats. 1974, Ch. 311.","effective":null,"html":"<p>All amounts paid under this article, other than penalties and interest, shall be allowed as a credit on the annual tax imposed by Section 28 of Article XIII of the California Constitution and this part.</p>","text":"All amounts paid under this article, other than penalties and interest, shall be allowed as a credit on the annual tax imposed by Section 28 of Article XIII of the California Constitution and this part.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/prepayments-12256","source":"California Legislative Information bulk export (pubinfo)"}