CHAPTER 9. Disposition of Proceeds [13151. - 13153.]

Cal. Revenue and Taxation Code - RTC 9.
in effect

Cal. Revenue and Taxation Code - RTC § 13151. Section 13151.

All taxes, interest, and penalties collected under this part shall be transmitted to the State Treasurer to be deposited in the State Treasury to the credit of the Insurance Tax Fund, which is hereby created. Upon transmitting moneys to the State Treasurer, the commissioner shall furnish the Controller with a record of the amounts transmitted and the insurers from whom the moneys have been received.

Cal. Revenue and Taxation Code - RTC § 13152. Section 13152.

The money in the Insurance Tax Fund shall, upon order of the Controller, be drawn therefrom for refunds under this part or be transferred to the General Fund of the State.

Cal. Revenue and Taxation Code - RTC § 13153. Section 13153.

On or before April 1, the State Compensation Insurance Fund shall pay into the State Treasury to the credit of the Insurance Tax Fund the sum required under Section 12203.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements