Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2010
Tax on Insurers Law
Chapter 2. Ocean Marine Insurance.
Article 2. Basis of Tax for Ocean Marine Insurance*
12107. Date for interest, penalties, and periods of limitation. Whenever in this part the date, April 1st, is used as the beginning date for the computation of interest, attachment of penalties, or the fixing of periods of limitation, the date, June 15th, shall be substituted in lieu thereof with respect to taxes for ocean marine insurance.
History.—Added by Stats. 1969, p. 1473, in effect August 14, 1969, operative January 1, 1970.
* Stats. 1961, p. 1980, operative January 1, 1962, amended the title of Article 2 by substituting "Basis of Tax" for "Tax Base".