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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 4. Assessment and Effect of Tax*
Article 1. Tax Returns and Initial Payments
Section 12303
12303. Return to be signed; oath or declaration. [Repealed by Stats. 2013, Ch. 33 (SB 78) in effect June 27, 2013.]
12303. Return to be signed; oath or declaration. [Repealed by Stats. 2013, Ch. 33 (SB 78), effective January 1, 2015.]
12303. Return to be signed; oath or declaration. (a) Every return required by this article to be filed with the commissioner shall be signed by the insurer or an executive officer of the insurer and shall be made under oath or contain a written declaration that it is made under penalty of perjury. A return of a foreign insurer may be signed and verified by its manager residing within this state. A return of an alien insurer may be signed and verified by the United States manager of the insurer.
(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.
* Stats. 1961, p. 1984, operative January 1, 1962, amended the title of Chapter 4 by substituting "Effect of Tax" for "Levy".