Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 12304 — Tax Returns and Initial Payments

Cal. Rev. & Tax. Code § 12304

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2013-06-27
Current through
Nov 2, 2026 (California Legislative Counsel)

(a) Blank forms of returns shall be furnished by the commissioner on application, but failure to secure the form shall not relieve any insurer from making or filing a timely return.

Citator

Cal. Rev. & Tax. Code § 12304 — Tax Returns and Initial Payments is in force in the current edition of the Code, and nothing recorded condemns it.

(a) Blank forms of returns shall be furnished by the commissioner on application, but failure to secure the form shall not relieve any insurer from making or filing a timely return.

(b) This section shall become operative on July 1, 2013.