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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 12435
12435. Copies of notice. A copy of each notice of a deficiency assessment made by the board shall be transmitted to the commissioner and the Controller. The Controller shall keep an appropriate record of all such assessments and any payments thereon.
History—Added by Stats. 1961, p. 1987, operative January 1, 1962. Former Section 12434, repealed by stats. 1961, p. 1985, provided for notice to insurers whose tax had been assessed in an amount differing from the amount of tax liability as computed by the insurer.
* Stats. 1961, p. 1984, operative January 1, 1962, amended the title of Chapter 4 by substituting "Effect of Tax" for "Levy".