Revenue and Taxation Code § 12304

ARTICLE 1. Tax Returns and Initial Payments

Current as of September 28, 2026Rev. & Tax. Code, § 12304Official source ↗

Repealed (in Sec. 39) and added by Stats. 2013, Ch. 33, Sec. 40.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.

(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.