Section 12305.

Cal. Revenue and Taxation Code - RTC § 12305.
in effect
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(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.

References

referencesCal. Revenue and Taxation Code - RTC § 12251.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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