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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 3. Deficiency Assessments

Section 12427


12427. Notice of deficiency assessment. [Repealed by Stats. 2013, Ch. 33 (SB 78) in effect June 27, 2013.]


12427. Notice of deficiency assessment. [Repealed by Stats. 2013, Ch. 33 (SB 78), effective January 1, 2015.]


12427. Notice of deficiency assessment. (a) The board shall promptly notify the insurer or surplus line broker of a deficiency assessment made against the insurer or surplus line broker.

(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".