California Revenue and Taxation Code Section 12431

CA Rev & Tax Code § 12431 (2017)  

(a) The order or decision of the board upon a petition for redetermination of a deficiency assessment becomes final 30 days after service on the insurer or surplus line broker of a notice thereof, and any resulting deficiency assessment is due and payable at the time the order or decision becomes final.

(b) This section shall become operative on July 1, 2013.

(Repealed (in Sec. 72) and added by Stats. 2013, Ch. 33, Sec. 73. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)

Last modified: October 25, 2018