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Cal. Rev. & Tax. Code § 12601

Generally

Redline — January 1, 2011 → current.View current text →
Current — January 1, 2013
As of January 1, 2011
(a) Amounts of taxes, interest, and penalties not remitted to the commissioner with the original return of the insurer shall be payable to the Controller.
(a) Amounts of taxes, interest, and penalties not remitted to the commissioner with the original return of the insurer shall be payable to the Controller.
(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.