Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011

Tax on Insurers Law

Chapter 4. Assessment and Effect of Tax*

Article 3. Deficiency Assessments

Section 12425

12425. More than one deficiency assessment. One or more deficiency assessments may be proposed or made for the amount of tax due for one or for more than one calendar year.

History.—Added by Stats. 1961, p. 1986, operative January 1, 1962.

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