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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 3. All Insurance Other Than Ocean Marine
Article 5. Prepayments*
Section 12253
12253. Remittance of prepayment. [Repealed by Stats. 2013, Ch. 33 (SB 78) in effect June 27, 2013.]
12253. Remittance of prepayment. [Repealed by Stats. 2013, Ch. 33 (SB 78) effective January 1, 2015.]
12253. Remittance of prepayment. (a) Each insurer required to make prepayments shall remit them on or before each of the dates of April 1, June 1, September 1, and December 1 of the current calendar year. Remittances for prepayments shall be made payable to the Controller and shall be delivered to the office of the commissioner, accompanied by a prepayment form prescribed by the commissioner.
(b) This section shall become operative on July 1, 2013.
History—Added by Stats. 2013, Ch. 33 (SB 78), in effect June 27, 2013, but operative July 1, 2013.
* Article 5 was added by Stats. 1969, p. 1473, in effect August 14, 1969, operative January 1, 1970.