Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 12107 — Basis of Tax for Ocean Marine Insurance
Cal. Rev. & Tax. Code § 12107
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Whenever in this part the date, April 1st, is used as the beginning date for the computation of interest, attachment of penalties, or the fixing of periods of limitation, the date, June 15th, shall be substituted in lieu thereof with respect to taxes for ocean marine insurance.
Citator
Cal. Rev. & Tax. Code § 12107 — Basis of Tax for Ocean Marine Insurance is in force in the current edition of the Code, and nothing recorded condemns it.
Whenever in this part the date, April 1st, is used as the beginning date for the computation of interest, attachment of penalties, or the fixing of periods of limitation, the date, June 15th, shall be substituted in lieu thereof with respect to taxes for ocean marine insurance.