CHAPTER 5. Payment and Collection [12601. - 12691.]

Chapter 5 added by Stats. 1941, Ch. 113.

§§ 12601–12691 · 19 sections

1. ARTICLE 1. Generally §§ 12601–12602 · 2 sections

   • § 12601 (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)…
   • § 12602 (a) On and after January 1, 1994, and before January 1, 1995, each insurer whose annual taxes exceed fifty thousand dollars ($50,000) shall make payment by…
2. ARTICLE 2. Interest and Penalties §§ 12631–12637 · 9 sections

   • § 12631 (a) Any insurer that fails to pay any tax, except a tax determined as a deficiency assessment by the board under Article 3 (commencing with Section 12421) of…
   • § 12631.5 (a) If the department finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per…
   • § 12632 (a) An insurer that fails to pay any deficiency assessment when it becomes due and payable shall, in addition to the deficiency assessment, pay a penalty of 10…
   • § 12633 When a deficiency assessment is made on the basis of a proposal submitted by the commissioner pursuant to Section 12423 a penalty of 10 percent of the amount…
   • § 12634 When a deficiency assessment is made on the basis of a proposal submitted by the commissioner pursuant to Section 12422 and any part of the deficiency is due…
   • § 12635 If any part of a deficiency for which a deficiency assessment is made is due to fraud, a penalty of 25 percent of the amount of the deficiency assessment in…
   • § 12636 (a) If the board finds that an insurer’s failure to make a timely return or payment is due to reasonable cause and to circumstances beyond the insurer’s…
   • § 12636.5 (a) Every payment on an insurer’s or surplus line broker’s delinquent annual tax shall be applied as follows: (1) First, to any interest due on the tax. (2)…
   • § 12637 If the board finds that a person’s failure to make a timely return or payment was due to disaster, and occurred notwithstanding the exercise of ordinary care…
3. ARTICLE 3. Suits for Taxes §§ 12676–12682 · 7 sections

   • § 12676 At any time within four years after any amount of tax becomes due and payable, and at any time within two years after any deficiency assessment of tax becomes…
   • § 12677 The provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials, and appeals are applicable to an action brought…
   • § 12678 The Attorney General shall prosecute the action.
   • § 12679 (a) If an insurer’s right to do business has been forfeited or its corporate powers suspended, service of summons may be made upon the persons designated by…
   • § 12680 A writ of attachment may be issued in the action in the manner provided by Chapter 5 (commencing with Section 485.010) of Title 6.5 of Part 2 of the Code of…
   • § 12681 (a) In the action, a certificate of the Controller or of the secretary of the board, showing unpaid taxes against an insurer is prima facie evidence of: (1)…
   • § 12682 Payment of the amount of the judgment recovered in the action shall be made to the Controller.
4. ARTICLE 4. Recovery of Erroneous Refunds § 12691 · 1 section

   • § 12691 The Controller may recover any refund or part thereof which is erroneously made and any credit or part thereof which is erroneously allowed in an action…