{"code":"RTC","codeName":"Revenue and Taxation Code","section":"12305","citation":"Rev. & Tax. Code, § 12305","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- 12307.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7/chapter-4/article-1"}],"history":"Repealed (in Sec. 42) and added by Stats. 2013, Ch. 33, Sec. 43.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.","effective":"2013-06-27","html":"<p>(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 <a href=\"/rtc/12251\">12251</a>) of Chapter 3 of this part, to the office of the commissioner.</p><p>(b) This section shall become operative on July 1, 2013. </p>","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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/tax-returns-and-initial-payments-12305","source":"California Legislative Information bulk export (pubinfo)"}