Revenue and Taxation Code § 12601

ARTICLE 1. Generally

Current as of September 28, 2026Rev. & Tax. Code, § 12601Official source ↗

Repealed (in Sec. 90) and added by Stats. 2013, Ch. 33, Sec. 91. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.

(a) Amounts of taxes, interest, and penalties not remitted to the commissioner with the original return of the insurer shall be payable to the Controller.

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