California Revenue and Taxation Code CHAPTER 3.5 - Retaliatory Taxes, Licenses and Fees

• Section 12281.
  Annually, on or before April 1, each insurer subject to the imposition of retaliatory exactions shall file, in duplicate, with the Insurance Commissioner, in accordance...
• Section 12287.
  Except for the retaliatory tax due on ocean marine insurance, the retaliatory tax shall be due and payable on or before April 1 and shall...
• Section 12288.
  Deficiency assessments for retaliatory taxes may be made in the same manner as is provided by this part for other deficiency assessments.(Added by Stats. 1961,...
• Section 12289.
  All provisions of this part not in conflict with the provisions of this chapter shall apply to the assessment, levy, payment, collection and correction of...

Last modified: October 22, 2018