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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 3.5. Retaliatory Taxes, Licenses and Fees* (View entire chapter)
- 12281 Annual return
- 12282 Failure to file timely return; penalty [Repealed.]
- 12283 Commissioner's recommendations of tax [Repealed.]
- 12284 Time for making annual assessment [Repealed.]
- 12285 Application for correction [Repealed.]
- 12286 Increase or decrease of assessment [Repealed.]
- 12287 Due date, payment, interest, and penalty
- 12288 Deficiency assessments
- 12289 Provisions applicable to retaliatory taxes
- 12290 Date for interest, penalties, and periods of limitation [Repealed.]
* Chapter 3.5 was added to Part 7 by Stats. 1961, p. 984, in effect March 31, 1961.