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2025 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 7 - INSURANCE TAXATION
CHAPTER 4 - Assessment and Effect of Tax
ARTICLE 2 - Initial Assessments
Section 12413.
Universal Citation:
CA Rev & Tax Code § 12413 (2025)
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12413. (a) The board shall promptly transmit notice of its initial assessment to the commissioner and the Controller, and if the initial assessment differs from the amount computed by the insurer, notice shall also be given to the insurer.
(b) This section shall become operative on July 1, 2013.
(Repealed (in Sec. 51) and added by Stats. 2013, Ch. 33, Sec. 52. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)
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