California Revenue and Taxation Code ARTICLE 1 - Tax Returns and Initial Payments

• Section 12301.
  (a) The taxes imposed upon insurers by Section 28 of Article XIII of the California Constitution and this part, except with respect to taxes on ocean...
• Section 12302.
  (a) On or before April 1 (or June 15 with respect to taxes on ocean marine insurance) every person that is subject to any tax imposed...
• Section 12303.
  (a) Every return required by this article to be filed with the commissioner shall be signed by the insurer or an executive officer of the insurer...
• Section 12304.
  (a) Blank forms of returns shall be furnished by the commissioner on application, but failure to secure the form shall not relieve any insurer from making...
• Section 12305.
  (a) The insurer required to file a return shall deliver the return in duplicate, together with a remittance payable to the Controller, for the amount of...
• Section 12306.
  The commissioner, for good cause shown, may extend for not to exceed 30 days the time for filing a tax return or paying any amount...
• Section 12307.
  (a) Any insurer that is granted an extension shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof,...

Last modified: October 22, 2018