Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 12412 — Initial Assessments
Cal. Rev. & Tax. Code § 12412
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2013-06-27
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) Upon receipt of the duplicate copy of the return of an insurer the board shall initially assess the tax in accordance with the data as reported by the insurer on the return.
Citator
Cal. Rev. & Tax. Code § 12412 — Initial Assessments is in force in the current edition of the Code, and nothing recorded condemns it.
(a) Upon receipt of the duplicate copy of the return of an insurer the board shall initially assess the tax in accordance with the data as reported by the insurer on the return.
(b) This section shall become operative on July 1, 2013.