Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 12305 — Tax Returns and Initial Payments
Cal. Rev. & Tax. Code § 12305
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2013-06-27
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(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…
Citator
Cal. Rev. & Tax. Code § 12305 — Tax Returns and Initial Payments is in force in the current edition of the Code, and nothing recorded condemns it.
(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.