{"code":"RTC","codeName":"Revenue and Taxation Code","section":"12304","citation":"Rev. & Tax. Code, § 12304","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 4. Assessment and Effect of Tax [12301. - 12495.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7/chapter-4"},{"name":"ARTICLE 1. Tax Returns and Initial Payments [12301. - 12307.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7/chapter-4/article-1"}],"history":"Repealed (in Sec. 39) and added by Stats. 2013, Ch. 33, Sec. 40.   (SB 78)   Effective June 27, 2013.   Section operative July 1, 2013, by its own provisions.","effective":"2013-06-27","html":"<p>(a) Blank forms of returns shall be furnished by the commissioner on application, but failure to secure the form shall not relieve any insurer from making or filing a timely return.</p><p>(b) This section shall become operative on July 1, 2013. </p>","text":"(a) Blank forms of returns shall be furnished by the commissioner on application, but failure to secure the form shall not relieve any insurer from making or filing a timely return. (b) This section shall become operative on July 1, 2013.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/tax-returns-and-initial-payments-12304","source":"California Legislative Information bulk export (pubinfo)"}