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California Code, Revenue and Taxation Code - RTC § 12305

Current as of January 01, 2025 | Updated by Findlaw Staff

(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.

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Cite this article: FindLaw.com - California Code, Revenue and Taxation Code - RTC § 12305 - last updated January 01, 2025 | https://codes.findlaw.com/ca/revenue-and-taxation-code/rtc-sect-12305/

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