Revenue and Taxation Code § 12412

ARTICLE 2. Initial Assessments

Current as of September 28, 2026Rev. & Tax. Code, § 12412Official source ↗

Repealed (in Sec. 48) and added by Stats. 2013, Ch. 33, Sec. 49. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.

(a) Upon receipt of the duplicate copy of the return of an insurer the board shall initially assess the tax in accordance with the data as reported by the insurer on the return.

(b) This section shall become operative on July 1, 2013.