Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2010
Tax on Insurers Law
Chapter 4. Assessment and Effect of Tax*
Article 3. Deficiency Assessments
Section 12434
12434. Service of notice. (a) Any notice required by this article shall be placed in a sealed envelope, with postage paid, addressed to the insurer,
surplus line broker, or Medi-Cal managed care plan at
its address as it appears in the records of the commissioner or the board. The giving of notice shall be deemed complete at the time of deposit of the notice in the United States Post Office, or a mailbox,
subpost office, substation or mail chute or other facility regularly maintained or provided by the United States Postal ervice, without extension of time for any reason. In lieu of mailing, a notice may be served personally by delivering to the person to be served and service shall be deemed complete at the time of
the delivery. Personal service to a corporation may be made by delivery of a notice to any person designated in the Code of Civil Procedure to be served for the corporation with summons and complaint in a civil action.
(b) This section shall remain in effect only until January 1, 2011, and as of that date is repealed.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. 1987, operative January 1, 1962. Stats. 1974, Ch. 610, effective January 1, 1975, revised and expanded the section and deleted the reference to section 1013 of the C. C. P. Stats. 1995, Ch. 721, in effect January 1, 1996, added "or surplus line broker" after "to the insurer" and added "or her" after "at his" in the first sentence. Stats. 2009, Ch. 157 (AB 1422), in effect September 22, 2009, designated the first paragraph as subdivision (a), deleted "or" and added a comma before "surplus line broker", added ", or Medi-Cal managed care plan" after "surplus line broker", substituted "its" for "his or her" before "address as it appears", substituted "subpost" for "sub-post" after ", or a mailbox,", and substituted "the" for "such" after "deemed complete at the time of" in subdivision (a); and added subdivision (b).
Text of section operative January 1, 2011
12434. Service of notice. (a) Any notice required by this article shall be placed in a sealed envelope, with postage paid, addressed to the insurer or surplus line broker at its address as it appears in the records of the commissioner or the board. The giving of notice shall be deemed complete at the time of deposit of the notice in the United States Post Office, or a mailbox, subpost office, substation or mail chute or other facility regularly maintained or provided by the United States Postal Service, without extension of time for any reason. In lieu of mailing, a notice may be served personally by delivering to the person to be served and service shall be deemed complete at the time of the delivery. Personal service to a corporation may be made by delivery of a notice to any person designated in the Code of Civil Procedure to be served for the corporation with summons and complaint in a civil action.
(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".

