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2021 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 7 - INSURANCE TAXATION
CHAPTER 3.5 - Retaliatory Taxes, Licenses and Fees
Section 12281.
Universal Citation: CA Rev & Tax Code § 12281 (2021)
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 with regulations promulgated by him or her, a retaliatory tax return in the form prescribed by the Insurance Commissioner. Annually, on or before June 15th, each insurer subject to the imposition of ocean marine taxes shall amend its retaliatory tax return by filing, in duplicate, with the Insurance Commissioner, an amended ocean marine retaliatory tax return in the form prescribed by the Insurance Commissioner.
(Amended by Stats. 1990, Ch. 767, Sec. 1. Effective September 13, 1990. Applicable from January 1, 1990, by Sec. 9 of Ch. 767.)
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