2005 California Revenue and Taxation Code Sections 12301-12307 Article 1. Tax Returns and Initial Payments

12301.  The taxes imposed upon insurers by the provisions of Section
28 of Article XIII of the Constitution and of this part, except with
respect to taxes on ocean marine insurance and retaliatory taxes,
are due and payable annually on or before April 1st of the year
following the calendar year in which the insurer engaged in the
business of insurance or transacted insurance in this state.  The
taxes imposed with respect to ocean marine insurance are due and
payable on or before June 15th of such year.
12302.  On or before April 1st (or June 15th with respect to taxes
on ocean marine insurance) every person who is subject to any tax
imposed by the provisions of Section 28 of Article XIII of the
Constitution or of this part, in respect to the preceding calendar
year shall file, in duplicate, an insurance tax return with the
commissioner in such form as the commissioner may prescribe.  The
return shall show such information pertaining to its insurance
business in this state as will reflect the basis of its tax as set
forth in Chapters 2 (commencing with Section 12071) and 3 (commencing
with Section 12201) of this part, the computation of the amount of
tax for the period covered by the return, the total amount of any tax
prepayments made pursuant to Article 5 (commencing with Section
12251) of chapter 3 of this part, and such other information as the
commissioner may require to carry out the purposes of this part.
Separate returns shall be filed with respect to the following kinds
of insurance:
   (a) Life insurance (or life insurance and disability insurance).
   (b) Ocean marine insurance.
   (c) Title insurance.
   (d) Insurance other than life insurance (or life insurance and
disability insurance), ocean marine insurance or title insurance.
12303.  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 and shall be made under oath or contain a written
declaration that it is made under the penalties of perjury.  A return
of a foreign insurer may be signed and verified by its manager
residing within this State.  A return of an alien insurer may be
signed and verified by the United States manager of such insurer.
12304.  Blank forms of returns shall be furnished by the
commissioner on application, but failure to secure such a form shall
not relieve any insurer from making or filing a timely return.
12305.  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 tax computed and shown thereon, less
any prepayments made pursuant to Article 5 (commencing with Section
12251) of Chapter 3 of this part, to the office of the commissioner.
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 required to be paid with the return.  The extension may be
granted at any time, provided that a request therefor is filed with
the commissioner within or prior to the period for which the
extension may be granted.
12307.  Any insurer to whom an extension is granted shall pay, in
addition to the tax, interest at the modified adjusted rate per
month, or fraction thereof, established pursuant to Section 6591.5,
from April 1st until the date of payment.