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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 2. Initial Assessments
Section 12413
12413. Notice of initial assessment. [Repealed by Stats. 2013, Ch. 33 (SB 78) in effect June 27, 2013.]
12413. Notice of initial assessment. [Repealed by Stats. 2013, Ch. 33 (SB 78), effective January 1, 2015.]
12413. Notice of initial assessment. (a) The board shall promptly transmit notice of its initial assessment to the commissioner and the Controller, and if the initial assessment differs from the amount computed by the insurer, notice shall also be given to 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".