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Business Taxes Law Guide—Revision 2024
Tax on Insurers Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 7. Insurance Taxation
Chapter 2. Ocean Marine Insurance
Article 2. Basis of Tax for Ocean Marine Insurance*
Section 12107
12107. Date for interest, penalties, and periods of limitation. Whenever in this part the date, April 1st, is used as the beginning date for the computation of interest, attachment of penalties, or the fixing of periods of limitation, the date, June 15th, shall be substituted in lieu thereof with respect to taxes for ocean marine insurance.
History—Added by Stats. 1969, p. 1473, in effect August 14, 1969, operative January 1, 1970.
* Stats. 1961, p. 1980, operative January 1, 1962, amended the title of Article 2 by substituting "Basis of Tax" for "Tax Base".