Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2023

Tax on Insurers Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 7. Insurance Taxation

Chapter 3.5. Retaliatory Taxes, Licenses and Fees*

Section 12288

12288. Deficiency assessments. Deficiency assessments for retaliatory taxes may be made in the same manner as is provided by this part for other deficiency assessments.

History—Added by Stats. 1961, p. 985, in effect March 31, 1961.

* Chapter 3.5 was added to Part 7 by Stats. 1961, p. 984, in effect March 31, 1961.