reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 12430 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 4 - Assessment and Effect of Tax|ARTICLE 3 - Deficiency Assessments|Section 12430.

12430.  The board may decrease or increase the amount of the deficiency assessment before the deficiency assessment becomes final, but the amount may be increased only if a claim for the increase is asserted by the commissioner or the board at or before the hearing.(Added by Stats. 1961, Ch. 740.)
CA Rev & Tax Code § 12431 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 4 - Assessment and Effect of Tax|ARTICLE 3 - Deficiency Assessments|Section 12431.

12431.  (a) The order or decision of the board upon a petition for redetermination of a deficiency assessment becomes final 30 days after service on the insurer or surplus line broker of a notice thereof, and any resulting deficiency assessment is due and payable at the time the order or decision becomes final.(b) This section shall become operative on July 1, 2013. (Repealed (in Sec. 72) and added by Stats. 2013, Ch. 33, Sec. 73. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)
CA Rev & Tax Code § 12432 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 4 - Assessment and Effect of Tax|ARTICLE 3 - Deficiency Assessments|Section 12432.

12432.  Except for a notice given pursuant to Section 12430 or 12431, or in the case of fraud or the failure to file a return, every notice of a deficiency assessment shall be given within four years after April 1st of the year following the year for which the amount of tax is assessed or within four years after the return is filed, whichever period expires the later. In the case of failure to file a return the notice shall be given within eight years after April 1st of the year following the year for which the amount of tax is assessed.(Amended by Stats. 1969, Ch. 736.)
CA Rev & Tax Code § 12433 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 4 - Assessment and Effect of Tax|ARTICLE 3 - Deficiency Assessments|Section 12433.

12433.  (a) If before the expiration of the time prescribed in Section 12432 for giving of a notice of deficiency assessment the insurer or surplus line broker has consented in writing to the giving of the notice after that time, the notice may be given at any time prior to the expiration of the time agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.(b) This section shall become operative on July 1, 2013. (Repealed (in Sec. 75) and added by Stats. 2013, Ch. 33, Sec. 76. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)
CA Rev & Tax Code § 12434 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 4 - Assessment and Effect of Tax|ARTICLE 3 - Deficiency Assessments|Section 12434.

12434.  (a) Any notice required by this article shall be placed in a sealed envelope, with postage paid, addressed to the insurer or surplus line broker at its address as it appears in the records of the commissioner or the board. The giving of notice shall be deemed complete at the time of deposit of the notice in the United States Post Office, or a mailbox, subpost office, substation or mail chute or other facility regularly maintained or provided by the United States Postal Service, without extension of time for any reason. In lieu of mailing, a notice may be served personally by delivering to the person to be served and service shall be deemed complete at the time of the delivery. Personal service to a corporation may be made by delivery of a notice to any person designated in the Code of Civil Procedure to be served for the corporation with summons and complaint in a civil action.(b) This section shall become operative on July 1, 2013. (Repealed (in Sec. 78) and added by Stats. 2013, Ch. 33, Sec. 79. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)
CA Rev & Tax Code § 12435 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 4 - Assessment and Effect of Tax|ARTICLE 3 - Deficiency Assessments|Section 12435.

12435.  A copy of each notice of a deficiency assessment made by the board shall be transmitted to the commissioner and the Controller. The Controller shall keep an appropriate record of all such assessments and any payments thereon.(Repealed and added by Stats. 1961, Ch. 740.)
CA Rev & Tax Code § 12491 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 4 - Assessment and Effect of Tax|ARTICLE 4 - Effect of Tax|Section 12491.

12491.  (a) Every tax levied upon an insurer under the provisions of Article XIII of the California Constitution and of this part is a lien upon all property and franchises of every kind and nature belonging to the insurer, and has the effect of a judgment against the insurer.(b) (1) Every tax levied upon a surplus line broker under Part 7.5 (commencing with Section 13201) is a lien upon all property and franchises of every kind and nature belonging to the surplus line broker, and has the effect of a judgment against the surplus line broker.(2) A lien levied pursuant to this subdivision shall not exceed the amount of unpaid tax collected by the surplus line broker.(Amended by Stats. 2017, Ch. 561, Sec. 230. (AB 1516) Effective January 1, 2018.)
CA Rev & Tax Code § 12492 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 4 - Assessment and Effect of Tax|ARTICLE 4 - Effect of Tax|Section 12492.

12492.  Every lien attaches as of 12:01 a.m. on the first day of March of the calendar year in which the tax is levied.(Amended by Stats. 1967, Ch. 818.)
CA Rev & Tax Code § 12493 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 4 - Assessment and Effect of Tax|ARTICLE 4 - Effect of Tax|Section 12493.

12493.  (a) Every lien has the effect of an execution duly levied against all property of a delinquent insurer or surplus line broker.(b) This section shall become operative on July 1, 2013. (Repealed (in Sec. 84) and added by Stats. 2013, Ch. 33, Sec. 85. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)
CA Rev & Tax Code § 12494 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 4 - Assessment and Effect of Tax|ARTICLE 4 - Effect of Tax|Section 12494.

12494.  (a) No judgment is satisfied nor lien removed until either:(1) The taxes, interest, penalties, and costs are paid.(2) The insurer’s or surplus line broker’s property is sold for the payment thereof.(b) This section shall become operative on July 1, 2013. (Repealed (in Sec. 87) and added by Stats. 2013, Ch. 33, Sec. 88. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)
CA Rev & Tax Code § 12495 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 4 - Assessment and Effect of Tax|ARTICLE 4 - Effect of Tax|Section 12495.

12495.  No court shall make and enter a final discharge in bankruptcy or decree of dissolution, nor shall any county clerk or the Secretary of State file a discharge, decree, or any other document by which the term of existence of a corporation or surplus line broker’s business is reduced, or a surplus line broker’s assets are transferred to a new owner until all taxes, interest, penalties, and costs are paid and discharged.(Amended by Stats. 2005, Ch. 231, Sec. 5. Effective January 1, 2006.)
CA Rev & Tax Code § 12601 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 5 - Payment and Collection|ARTICLE 1 - Generally|Section 12601.

12601.  (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. (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.)
CA Rev & Tax Code § 12602 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 5 - Payment and Collection|ARTICLE 1 - Generally|Section 12602.

12602.  (a) On and after January 1, 1994, and before January 1, 1995, each insurer whose annual taxes exceed fifty thousand dollars ($50,000) shall make payment by electronic funds transfer, as defined by Section 45 of the Insurance Code. On and after January 1, 1995, each insurer whose annual taxes exceed twenty thousand dollars ($20,000) shall make payment by electronic funds transfer. The insurer shall choose one of the acceptable methods described in Section 45 of the Insurance Code for completing the electronic funds transfer.(b) Payment shall be deemed complete on the date the electronic funds transfer is initiated, if settlement to the state’s demand account occurs on or before the banking day following the date the transfer is initiated. If settlement to the state’s demand account does not occur on or before the banking day following the date the transfer is initiated, payment shall be deemed to occur on the date settlement occurs.(c) (1) Any insurer required to remit taxes by electronic funds transfer pursuant to this section that remits those taxes by means other than an appropriate electronic funds transfer, shall be assessed a penalty in an amount equal to 10 percent of the taxes due at the time of the payment.(2) If the Department of Insurance finds that an insurer’s failure to make payment by an appropriate electronic funds transfer in accordance with subdivision (a) is due to reasonable cause or circumstances beyond the insurer’s control, and occurred notwithstanding the exercise of ordinary care and in the absence of willful neglect, that insurer shall be relieved of the penalty provided in paragraph (1).(3) Any insurer seeking to be relieved of the penalty provided in paragraph (1) shall file with the Department of Insurance a statement under penalty of perjury setting forth the facts upon which the claim for relief is based.(d) This section shall become operative on July 1, 2013. (Repealed (in Sec. 93) and added by Stats. 2013, Ch. 33, Sec. 94. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)
CA Rev & Tax Code § 12631 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 5 - Payment and Collection|ARTICLE 2 - Interest and Penalties|Section 12631.

12631.  (a) Any insurer that fails to pay any tax, except a tax determined as a deficiency assessment by the board under Article 3 (commencing with Section 12421) of Chapter 4, within the time required, shall pay a penalty of 10 percent of the amount of the tax in addition to the tax, plus interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the due date of the tax until the date of payment.(b) This section shall become operative on July 1, 2013. (Repealed (in Sec. 96) and added by Stats. 2013, Ch. 33, Sec. 97. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)
CA Rev & Tax Code § 12631.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 5 - Payment and Collection|ARTICLE 2 - Interest and Penalties|Section 12631.5.

12631.5.  (a) If the department finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per month or fraction thereof, as defined in subdivision (b) of Section 6591.5, interest shall be computed at the modified adjusted daily rate from the date on which the tax or prepayment was due until the date of payment, if all of the following occur:(1) The payment of tax or prepayment was made one business day after the date the tax or prepayment was due.(2) The person was granted relief from all penalties that applied to that payment of tax or prepayment.(3) The person files a request for an adjustment.(b) For purposes of this section, “modified adjusted daily rate” means the modified adjusted rate per annum as defined in subdivision (a) of Section 6591.5 determined on a daily basis by dividing the modified adjusted rate per annum by 365.(c) For purposes of this section, “business day” means any day other than a Saturday, Sunday, or any day designated as a state holiday.(d) This section shall not apply to any payment made pursuant to a deficiency determination, or a determination where no return has been filed.(e) This section shall only apply to electronic payments or prepayments of taxes.(Amended by Stats. 2021, Ch. 432, Sec. 19. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 12632 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 5 - Payment and Collection|ARTICLE 2 - Interest and Penalties|Section 12632.

12632.  (a) An insurer that fails to pay any deficiency assessment when it becomes due and payable shall, in addition to the deficiency assessment, pay a penalty of 10 percent of the amount of the deficiency assessment, exclusive of interest and penalties. The amount of any deficiency assessment, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the amount, or any portion thereof, would have been payable if properly reported and assessed until the date of payment.(b) This section shall become operative on July 1, 2013. (Repealed (in Sec. 99) and added by Stats. 2013, Ch. 33, Sec. 100. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)
CA Rev & Tax Code § 12633 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 5 - Payment and Collection|ARTICLE 2 - Interest and Penalties|Section 12633.

12633.  When a deficiency assessment is made on the basis of a proposal submitted by the commissioner pursuant to Section 12423 a penalty of 10 percent of the amount of the deficiency assessment shall be added thereto.(Added by Stats. 1961, Ch. 740.)
CA Rev & Tax Code § 12634 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 5 - Payment and Collection|ARTICLE 2 - Interest and Penalties|Section 12634.

12634.  When a deficiency assessment is made on the basis of a proposal submitted by the commissioner pursuant to Section 12422 and any part of the deficiency is due to negligence or intentional disregard of this part or rules and regulation adopted to implement this part but without intent to defraud, a penalty of 10 percent of the amount of the deficiency assessment shall be added thereto.(Added by Stats. 1961, Ch. 740.)
CA Rev & Tax Code § 12635 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 5 - Payment and Collection|ARTICLE 2 - Interest and Penalties|Section 12635.

12635.  If any part of a deficiency for which a deficiency assessment is made is due to fraud, a penalty of 25 percent of the amount of the deficiency assessment in addition to any other penalties shall be added thereto.(Added by Stats. 1961, Ch. 740.)
CA Rev & Tax Code § 12636 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 5 - Payment and Collection|ARTICLE 2 - Interest and Penalties|Section 12636.

12636.  (a) If the board finds that an insurer’s failure to make a timely return or payment is due to reasonable cause and to circumstances beyond the insurer’s control, and which occurred despite the exercise of ordinary care and in the absence of willful neglect, the insurer may be relieved of the penalty provided by Section 12258, 12287, 12631, 12632, or 12633.(b) Any insurer seeking to be relieved of the penalty shall file with the board a statement under penalty of perjury setting forth the facts upon which the claim for relief is based.(Amended by Stats. 2017, Ch. 561, Sec. 231. (AB 1516) Effective January 1, 2018.)
CA Rev & Tax Code § 12636.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 5 - Payment and Collection|ARTICLE 2 - Interest and Penalties|Section 12636.5.

12636.5.  (a) Every payment on an insurer’s or surplus line broker’s delinquent annual tax shall be applied as follows:(1) First, to any interest due on the tax.(2) Second, to any penalty imposed by this part.(3) The balance, if any, to the tax itself.(b) This section shall become operative on July 1, 2013. (Repealed (in Sec. 105) and added by Stats. 2013, Ch. 33, Sec. 106. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)
CA Rev & Tax Code § 12637 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 5 - Payment and Collection|ARTICLE 2 - Interest and Penalties|Section 12637.

12637.  If the board finds that a person’s failure to make a timely return or payment was due to disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of interest provided for by Sections 12258, 12287, 12307, 12631, and 12632. Any person seeking to be relieved of interest shall file with the board a statement under penalty of perjury setting forth the facts upon which he or she bases his or her claim for relief.(Added by Stats. 1989, 1st Ex. Sess., Ch. 14, Sec. 6. Effective November 7, 1989.)
CA Rev & Tax Code § 12676 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 5 - Payment and Collection|ARTICLE 3 - Suits for Taxes|Section 12676.

12676.  At any time within four years after any amount of tax becomes due and payable, and at any time within two years after any deficiency assessment of tax becomes due and payable, the Controller may bring an action in the name of the State in a court of competent jurisdiction in any county or city and county in this State in which the Attorney General has an office to collect the delinquent taxes, together with interest, and penalties.(Amended by Stats. 1961, Ch. 740.)
CA Rev & Tax Code § 12677 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 5 - Payment and Collection|ARTICLE 3 - Suits for Taxes|Section 12677.

12677.  The provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials, and appeals are applicable to an action brought pursuant to this article.(Added by Stats. 1941, Ch. 113.)
CA Rev & Tax Code § 12678 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 5 - Payment and Collection|ARTICLE 3 - Suits for Taxes|Section 12678.

12678.  The Attorney General shall prosecute the action.(Added by Stats. 1941, Ch. 113.)
CA Rev & Tax Code § 12679 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 5 - Payment and Collection|ARTICLE 3 - Suits for Taxes|Section 12679.

12679.  (a) If an insurer’s right to do business has been forfeited or its corporate powers suspended, service of summons may be made upon the persons designated by law to be served as agents or officers of the insurer, and these persons are the agents of the insurer for all purposes necessary in order to prosecute the action. In the case of corporations whose powers have been suspended, the persons constituting the board of directors may defend the action.(b) This section shall become operative on July 1, 2013. (Repealed (in Sec. 108) and added by Stats. 2013, Ch. 33, Sec. 109. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)
CA Rev & Tax Code § 12680 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 5 - Payment and Collection|ARTICLE 3 - Suits for Taxes|Section 12680.

12680.  A writ of attachment may be issued in the action in the manner provided by Chapter 5 (commencing with Section 485.010) of Title 6.5 of Part 2 of the Code of Civil Procedure without the showing required by Section 485.010 of the Code of Civil Procedure.(Amended by Stats. 1974, Ch. 1516.)
CA Rev & Tax Code § 12681 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 5 - Payment and Collection|ARTICLE 3 - Suits for Taxes|Section 12681.

12681.  (a) In the action, a certificate of the Controller or of the secretary of the board, showing unpaid taxes against an insurer is prima facie evidence of:(1) The assessment of the taxes.(2) The delinquency.(3) The amount of the taxes, interest, and penalties due and unpaid to the state.(4) That the insurer is indebted to the state in the amount of taxes, interest, and penalties appearing unpaid.(5) That there has been compliance with all the requirements of law in relation to the assessment of the taxes.(b) This section shall become operative on July 1, 2013. (Repealed (in Sec. 111) and added by Stats. 2013, Ch. 33, Sec. 112. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)
CA Rev & Tax Code § 12682 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 5 - Payment and Collection|ARTICLE 3 - Suits for Taxes|Section 12682.

12682.  Payment of the amount of the judgment recovered in the action shall be made to the Controller.(Added by renumbering Section 12683 by Stats. 1961, Ch. 740.)
CA Rev & Tax Code § 12691 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 5 - Payment and Collection|ARTICLE 4 - Recovery of Erroneous Refunds|Section 12691.

12691.  The Controller may recover any refund or part thereof which is erroneously made and any credit or part thereof which is erroneously allowed in an action brought in a court of competent jurisdiction in any county or city and county in this State in which the Attorney General has an office. The action shall be brought in the name of the State and the Attorney General shall prosecute the action.(Added by Stats. 1961, Ch. 740.)
CA Rev & Tax Code § 12801 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 6 - Suspension of Rights of Delinquent Insurers|ARTICLE 1 - Revocation of Certificate of Authority|Section 12801.

12801.  (a) Annually, between December 10th and 15th, the Controller shall transmit to the commissioner a statement showing the names of all insurers that failed to pay on or before December 10th the whole or any portion of the tax that became delinquent in the preceding June or which has been unpaid for more than 30 days from the date it became due and payable as a deficiency assessment under this part or the whole or any part of the interest or penalties due with respect to the tax. The statement shall show the amount of the tax, interest, and penalties due from each insurer.(b) This section shall become operative on July 1, 2013. (Repealed (in Sec. 114) and added by Stats. 2013, Ch. 33, Sec. 115. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)