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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 12305


12305. Remittance of tax. [Repealed by Stats. 2013, Ch. 33 (SB 78) in effect June 27, 2013.]


12305. Remittance of tax. [Repealed by Stats. 2013, Ch. 33 (SB 78), effective January 1, 2015.]


12305. Remittance of tax. (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.

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".