Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 12431 — Deficiency Assessments
Cal. Rev. & Tax. Code § 12431
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2013-06-27
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) The order or decision of the board upon a petition for redetermination of a deficiency assessment becomes final 30 days after service on the insurer or surplus line broker of a notice thereof, and any resulting deficiency assessment is due and payable at the time the order or decision…
Citator
Cal. Rev. & Tax. Code § 12431 — Deficiency Assessments is in force in the current edition of the Code, and nothing recorded condemns it.
(a) The order or decision of the board upon a petition for redetermination of a deficiency assessment becomes final 30 days after service on the insurer or surplus line broker of a notice thereof, and any resulting deficiency assessment is due and payable at the time the order or decision becomes final.
(b) This section shall become operative on July 1, 2013.