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 12304

12304. Blank forms furnished. (a) Blank forms of returns shall be furnished by the commissioner on application, but failure to secure deletionthe form shall not relieve any insurer or Medi-Cal managed care plan from making or filing a timely return.

(b) This section shall remain in effect only until January 1, 2011, and as of that date is repealed.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. 1985, operative January 1, 1962. Stats. 2009, Ch. 157 (AB 1422), in effect September 22, 2009, designated the first sentence as subdivision (a), substituted "the" for "such a" after "but failure to secure", and added "or Medi-Cal managed care plan" after "not relieve any insurer" in subdivision (a); and added subdivision (b).

Text of section operative January 1, 2011

12304. Blank forms furnished. (a) Blank forms of returns shall be furnished by the commissioner on application, but failure to secure the form shall not relieve any insurer from making or filing a timely return.

(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".