§ 12305
65 words·~1 min read·
/ca/revenue-and-taxation-code/12305·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)The insurer required to file a return shall deliver the return in duplicate, together with a remittance payable to the Controller, for the amount of tax computed and shown thereon, less any prepayments made pursuant to Article 5 (commencing with Section 12251) of Chapter 3 of this part, to the office of the commissioner.
(b)This section shall become operative on July 1, 2013.