Cal. Rev. & Tax. Code § 12307
Tax Returns and Initial Payments
Redline — January 1, 2011 → current.View current text →
Current — January 1, 2013
As of January 1, 2011
(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 1st until the date of payment.
(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, 2012.
(b) This section shall become operative on July 1, 2013.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.