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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 6. Suspension of Rights of Delinquent Insurers

Article 1. Revocation of Certificate of Authority

Section 12801


12801. Controller's annual report of delinquent insurers. [Repealed by Stats. 2013, Ch. 33 (SB 78) in effect June 27, 2013.]


12801. Controller's annual report of delinquent insurers. [Repealed by Stats. 2013, Ch. 33 (SB 78), effective January 1, 2015.]


12801. Controller's annual report of delinquent insurers. (a) Annually, between December 10th and 15th, the Controller shall transmit to the commissioner a statement showing the names of all insurers that failed to pay on or before December 10th the whole or any portion of the tax that became delinquent in the preceding June or which has been unpaid for more than 30 days from the date it became due and payable as a deficiency assessment under this part or the whole or any part of the interest or penalties due with respect to the tax. The statement shall show the amount of the tax, interest, and penalties due from each 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.