Revenue and Taxation Code section 12307

(a)

Any insurer that is granted an extension shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from April 1 until the date of payment.

(b)

This section shall become operative on July 1, 2013.

Source: Section 12307, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=12307. (updated Jun. 27, 2013; accessed Jul. 21, 2025).

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Up to date

Verified:
Jul. 21, 2025

§ 12307's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_12307

Original Source: Section 12307, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=12307. (last accessed May 12, 2025).