Revenue and Taxation Code section 12305

(a)

The insurer required to file a return shall deliver the return in duplicate, together with a remittance payable to the Controller, for the amount of tax computed and shown thereon, less any prepayments made pursuant to Article 5 (commencing with Section 12251) of Chapter 3 of this part, to the office of the commissioner.

(b)

This section shall become operative on July 1, 2013.

Source: Section 12305, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=12305.­ (updated Jun. 27, 2013; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 12305's source at ca​.gov