Revenue and Taxation Code § 12413

ARTICLE 2. Initial Assessments

Current as of September 28, 2026Rev. & Tax. Code, § 12413Official source ↗

Repealed (in Sec. 51) and added by Stats. 2013, Ch. 33, Sec. 52. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.

(a) The board shall promptly transmit notice of its initial assessment to the commissioner and the Controller, and if the initial assessment differs from the amount computed by the insurer, notice shall also be given to the insurer.

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