Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 12307 — Tax Returns and Initial Payments
Cal. Rev. & Tax. Code § 12307
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2013-06-27
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) Any insurer that is granted an extension shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from April 1 until the date of payment.
Citator
Cal. Rev. & Tax. Code § 12307 — Tax Returns and Initial Payments is in force in the current edition of the Code, and nothing recorded condemns it.
(a) Any insurer that is granted an extension shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from April 1 until the date of payment.
(b) This section shall become operative on July 1, 2013.