Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010
 

Tax on Insurers Law

Chapter 4. Assessment and Effect of Tax*

Article 1. Tax Returns and Initial Payments

Section 12303

12303. Return to be signed; oath or declaration. (a) Every return required by this article to be filed with the commissioner shall be signed by the insurer or Medi-Cal managed care plan or an executive officer of the insurer or plan and shall be made under oath or contain a written declaration that it is made under the deletionpenalty of perjury. A return of a foreign insurer may be signed and verified by its manager residing within this deletionstate. A return of an alien insurer may be signed and verified by the United States manager of deletionthe insurer.

(b) This section shall remain in effect only until January 1, 2011, and as of that date is repealed.

History.—Added by Stats. 1961, p. 1984, operative January 1, 1962. Stats. 2009, Ch. 157 (AB 1422), in effect September 22, 2009, designated the first paragraph as subdivision (a), added "Medi-Cal managed care plan or" after "signed by the insurer or", added "or plan" before "and shall be made under oath", substituted "penalty" for "the penalties" before "of perjury.", substituted "state" for "State" after "residing within this", and substituted "the" for "such" after "United States manager of" in subdivision (a); and added subdivision (b).

Text of section operative January 1, 2011

12303. Return to be signed; oath or declaration. (a) 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 penalty 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 the insurer.

(b) This section shall become operative on January 1, 2011.

History.—Added by Stats. 2009, Ch. 157 (AB 1422), in effect September 22, 2009, but operative January 1, 2011.

* Stats. 1961, p. 1984, operative January 1, 1962, amended the title of Chapter 4 by substituting "Effect of Tax" for "Levy".