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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 5. Payment and Collection

Article 1. Generally

Section 12601


12601. Payment to Controller. [Repealed by Stats. 2013, Ch. 33 (SB 78) in effect June 27, 2013.]


12601. Payment to Controller. [Repealed by Stats. 2013, Ch. 33 (SB 78), effective January 1, 2015.]


12601. Payment to Controller. (a) Amounts of taxes, interest, and penalties not remitted to the commissioner with the original return of the insurer shall be payable to the Controller.

(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.