Ins. Code, § 1775.9 · Chapter 6. Surplus Line Brokers
Ins. Code, § 1775.9
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) If the commissioner determines that the amount of tax reported by the surplus line broker is less than the tax disclosed by the commissioner’s examination, the commissioner shall permit the surplus line broker to provide additional information demonstrating that the surplus line broker owes a lesser amount. If within 60 days, or such additional time as the commissioner deems appropriate, the commissioner and the surplus line broker cannot agree on the amount owed, the commissioner shall propose in writing to the State Board of Equalization a deficiency assessment for the difference pursuant to subdivision (b) of Section 12422 of the Revenue and Taxation Code.
(b) Section 12636.5, Article 3 (commencing with Section 12421) and Article 4 (commencing with Section 12491) of Chapter 4 of, and Article 1 (commencing with Section 12951) and Article 2 (commencing with Section 12977) of Chapter 7 of, Part 7 of Division 2 of the Revenue and Taxation Code shall apply to surplus line brokers, except where inconsistent with the provisions of this chapter, in which case this chapter shall govern.
Notes and commentary — not statutory text
History
Amended by Stats. 2005, Ch. 231, Sec. 1. Effective January 1, 2006.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=INS§ionNum=1775.9.
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- sha256 543a7ccb3cf87f444b6f64580c5bdb2a09a22307a02738148ecb3c218bd2393d
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This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, div. 2, pt. 7, ch. 4, art. 3Deficiency AssessmentsPrinted as Article 3 (commencing with Section 12421) … Part 7 of Division 2 of the Revenue and Taxation Code
- Rev. & Tax. Code, § 12422Printed as Section 12422 of the Revenue and Taxation Code
- Rev. & Tax. Code, div. 2, pt. 7, ch. 4, art. 4Effect of TaxPrinted as Article 4 (commencing with Section 12491) of Chapter 4 … Part 7 of Division 2 of the Revenue and Taxation Code
- Rev. & Tax. Code, div. 2, pt. 7, ch. 7, art. 1CancellationsPrinted as Article 1 (commencing with Section 12951) … Part 7 of Division 2 of the Revenue and Taxation Code
- Rev. & Tax. Code, div. 2, pt. 7, ch. 7, art. 2Refund or Credit for Collected TaxesPrinted as Article 2 (commencing with Section 12977) of Chapter 7 … Part 7 of Division 2 of the Revenue and Taxation Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.