Rev. & Tax. Code, § 12601 · Article 1. Generally

Rev. & Tax. Code, § 12601

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

(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, 2013.

Notes and commentary — not statutory text

History

Repealed (in Sec. 90) and added by Stats. 2013, Ch. 33, Sec. 91. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.

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=RTC&sectionNum=12601.
Text hash: sha256 251b3bb3db41568b44cb9e643110703dab260f7802cd8feecf6f98e3c312d933
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

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.