California Revenue and Taxation Code ARTICLE 1 - Generally

• Section 12601.
  (a) Amounts of taxes, interest, and penalties not remitted to the commissioner with the original return of the insurer shall be payable to the Controller.(b) This section...
• Section 12602.
  (a) On and after January 1, 1994, and before January 1, 1995, each insurer whose annual taxes exceed fifty thousand dollars ($50,000) shall make payment by...

Last modified: October 22, 2018