CA Rev & Tax Code Section 12431


The order or decision of the board upon a petition for redetermination of a deficiency assessment becomes final 30 days after service on the insurer or surplus line broker of a notice thereof, and any resulting deficiency assessment is due and payable at the time the order or decision becomes final.


This section shall become operative on July 1, 2013.
Last Updated

Aug. 19, 2023

§ 12431’s source at ca​.gov