§ 12412
43 words·~1 min read·
/ca/revenue-and-taxation-code/12412A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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.