reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 12242 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 3 - All Insurance Other Than Ocean Marine|ARTICLE 4 - Basis of Tax for Medi-Cal Managed Care Plans|Section 12242.

12242.  This article shall be operative on July 1, 2012.(Added by Stats. 2013, Ch. 33, Sec. 10. (SB 78) Effective June 27, 2013. Section operative as of July 1, 2012, by its own provisions. Note: Operative date applies to Article 4, commencing with Section 12240.)
CA Rev & Tax Code § 12251 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 3 - All Insurance Other Than Ocean Marine|ARTICLE 5 - Prepayments|Section 12251.

12251.  (a) Each calendar year, insurers transacting insurance in this state and whose annual tax for the preceding calendar year was twenty thousand dollars ($20,000) or more shall make prepayments of the annual tax for the current calendar year imposed by Section 28 of Article XIII of the California Constitution and this part, provided that prepayments shall not be made with respect to the tax on ocean marine insurance underwriting profit or any retaliatory tax.(b) This section shall become operative on July 1, 2013.(Amended (as added by Stats. 2013, Ch. 33, Sec. 13) by Stats. 2014, Ch. 362, Sec. 7. (AB 2734) Effective January 1, 2015.)
CA Rev & Tax Code § 12253 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 3 - All Insurance Other Than Ocean Marine|ARTICLE 5 - Prepayments|Section 12253.

12253.  (a) Each insurer required to make prepayments shall remit them on or before each of the dates of April 1, June 1, September 1, and December 1 of the current calendar year. Remittances for prepayments shall be made payable to the Controller and shall be delivered to the office of the commissioner, accompanied by a prepayment form prescribed by the commissioner.(b) This section shall become operative on July 1, 2013. (Repealed (in Sec. 15) and added by Stats. 2013, Ch. 33, Sec. 16. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)
CA Rev & Tax Code § 12254 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 3 - All Insurance Other Than Ocean Marine|ARTICLE 5 - Prepayments|Section 12254.

12254.  (a) The amount of each prepayment shall be 25 percent of the amount of the annual insurance tax liability reported on the return of the insurer for the preceding calendar year.(b) In establishing the prepayment amount of an insurer that has acquired the business of another insurer, the amount of tax liability of the acquiring insurer reported for the preceding calendar year shall be deemed to include the amount of tax liability of the acquired insurer reported for that year.(c) Notwithstanding subdivision (a), for a health insurer subject to Section 12202.2 both of the following shall apply:(1) On or after July 1, 2016, and on or before June 30, 2019, a prepayment shall not be required.(2) The amount of each prepayment due after June 30, 2019, shall be 25 percent of the amount of what the annual insurance tax liability reported on the return of the insurer for the preceding calendar year would have been if Section 12202.2 had never been operative.(d) This section shall become operative on July 1, 2013.(Amended by Stats. 2016, Ch. 320, Sec. 1. (AB 1625) Effective September 13, 2016.)
CA Rev & Tax Code § 12255 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 3 - All Insurance Other Than Ocean Marine|ARTICLE 5 - Prepayments|Section 12255.

12255.  The commissioner, for good cause shown, may extend for not to exceed 10 days the time for making a prepayment. The extension may be granted at any time, provided that a request therefor is filed with the commissioner within or prior to the period for which the extension may be granted. Interest at the rate prescribed by Section 12631 shall be paid for the period of time for which the extension is granted.(Amended by Stats. 1982, Ch. 327, Sec. 165. Effective June 30, 1982.)
CA Rev & Tax Code § 12256 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 3 - All Insurance Other Than Ocean Marine|ARTICLE 5 - Prepayments|Section 12256.

12256.  All amounts paid under this article, other than penalties and interest, shall be allowed as a credit on the annual tax imposed by Section 28 of Article XIII of the California Constitution and this part.(Amended by Stats. 1974, Ch. 311.)
CA Rev & Tax Code § 12257 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 3 - All Insurance Other Than Ocean Marine|ARTICLE 5 - Prepayments|Section 12257.

12257.  (a) If the total amount of prepayments for any calendar year exceeds the amount of annual tax for that year, the excess shall be treated as an overpayment of annual tax and, at the election of the insurer, may be credited against the amounts due and payable for the first prepayment of the following year. Any amount of the overpayment not so credited shall be allowed as a credit or refund under Article 2 (commencing with Section 12977) of Chapter 7 of this part.(b) This section shall become operative on July 1, 2013. (Repealed (in Sec. 21) and added by Stats. 2013, Ch. 33, Sec. 22. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)
CA Rev & Tax Code § 12258 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 3 - All Insurance Other Than Ocean Marine|ARTICLE 5 - Prepayments|Section 12258.

12258.  (a) Any insurer that fails to pay any prepayment within the time required shall pay a penalty of 10 percent of the amount of the required prepayment, plus interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the due date of the prepayment until the date of payment but not for any period after the due date of the annual tax. Assessments of prepayment deficiencies may be made in the manner provided by deficiency assessments of the annual tax.(b) Notwithstanding any other law, if a Medi-Cal managed care plan, as defined in subdivision (a) of Section 12009, receives additional amounts includable in its total operating revenue, as defined in Section 12241, for the service periods from January 1, 2009, to June 30, 2013, inclusive, those amounts shall continue to be subject to the tax imposed by Section 12201, as added by Section 4 of Chapter 33 of the Statutes of 2013, as added by Section 5 of Chapter 157 of the Statutes of 2009, as added by Section 31 of Chapter 717 of the Statutes of 2010, and as added by Section 2 of Chapter 11 of the First Extraordinary Session of the Statutes of 2011, and 100 percent of the tax continues to be due and shall be submitted to the Department of Insurance no later than 30 days after receipt of those amounts.(c) This section does not apply to an insurer subject to paragraph (1) of subdivision (c) of Section 12254.(Amended by Stats. 2017, Ch. 561, Sec. 229. (AB 1516) Effective January 1, 2018.)
CA Rev & Tax Code § 12259 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 3 - All Insurance Other Than Ocean Marine|ARTICLE 5 - Prepayments|Section 12259.

12259.  The provisions of this article apply to the State Compensation Insurance Fund as well as to private insurers.(Repealed and added by Stats. 1969, Ch. 736.)
CA Rev & Tax Code § 12260 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 7 - INSURANCE TAXATION|CHAPTER 3 - All Insurance Other Than Ocean Marine|ARTICLE 5 - Prepayments|Section 12260.

12260.  (a) Notwithstanding any other provision of this article, the commissioner may relieve an insurer of its obligation to make prepayments if the insurer establishes to the satisfaction of the commissioner that either the insurer has ceased to transact insurance in this state, or the insurer’s annual tax for the current year will be less than twenty thousand dollars ($20,000).(b) This section shall become operative on July 1, 2013.(Amended (as added by Stats. 2013, Ch. 33, Sec. 28) by Stats. 2014, Ch. 362, Sec. 8. (AB 2734) Effective January 1, 2015.)
CA Rev & Tax Code § 12301 (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 1 - Tax Returns and Initial Payments|Section 12301.

12301.  (a) The taxes imposed upon insurers by Section 28 of Article XIII of the California Constitution and this part, except with respect to taxes on ocean marine insurance and retaliatory taxes, are due and payable annually on or before April 1 of the year following the calendar year in which the insurer engaged in the business of insurance or transacted insurance in this state. The taxes imposed with respect to ocean marine insurance are due and payable on or before June 15 of that year.(b) This section shall become operative on July 1, 2013. (Repealed (in Sec. 30) and added by Stats. 2013, Ch. 33, Sec. 31. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)
CA Rev & Tax Code § 12302 (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 1 - Tax Returns and Initial Payments|Section 12302.

12302.  (a) On or before April 1 (or June 15 with respect to taxes on ocean marine insurance) every person that is subject to any tax imposed by Section 28 of Article XIII of the California Constitution or this part, in respect to the preceding calendar year shall file, in duplicate, an insurance tax return with the commissioner in the form as the commissioner may prescribe. The return shall show that information pertaining to its insurance business in this state as will reflect the basis of its tax as set forth in Chapter 2 (commencing with Section 12071) and Chapter 3 (commencing with Section 12201) of this part, the computation of the amount of tax for the period covered by the return, the total amount of any tax prepayments made pursuant to Article 5 (commencing with Section 12251) of Chapter 3 of this part, and any other information as the commissioner may require to carry out the purposes of this part. Separate returns shall be filed with respect to the following kinds of insurance:(1) Life insurance (or life insurance and disability insurance).(2) Ocean marine insurance.(3) Title insurance.(4) Insurance other than life insurance (or life insurance and disability insurance), ocean marine insurance or title insurance.(b) This section shall become operative on July 1, 2013. (Repealed (in Sec. 33) and added by Stats. 2013, Ch. 33, Sec. 34. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)
CA Rev & Tax Code § 12303 (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 1 - Tax Returns and Initial Payments|Section 12303.

12303.  (a) Every return required by this article to be filed with the commissioner shall be signed by the insurer or an executive officer of the insurer and shall be made under oath or contain a written declaration that it is made under penalty of perjury. A return of a foreign insurer may be signed and verified by its manager residing within this state. A return of an alien insurer may be signed and verified by the United States manager of the insurer.(b) This section shall become operative on July 1, 2013. (Repealed (in Sec. 36) and added by Stats. 2013, Ch. 33, Sec. 37. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)
CA Rev & Tax Code § 12304 (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 1 - Tax Returns and Initial Payments|Section 12304.

12304.  (a) Blank forms of returns shall be furnished by the commissioner on application, but failure to secure the form shall not relieve any insurer from making or filing a timely return.(b) This section shall become operative on July 1, 2013. (Repealed (in Sec. 39) and added by Stats. 2013, Ch. 33, Sec. 40. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)
CA Rev & Tax Code § 12305 (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 1 - Tax Returns and Initial Payments|Section 12305.

12305.  (a) The insurer required to file a return shall deliver the return in duplicate, together with a remittance payable to the Controller, for the amount of tax computed and shown thereon, less any prepayments made pursuant to Article 5 (commencing with Section 12251) of Chapter 3 of this part, to the office of the commissioner.(b) This section shall become operative on July 1, 2013. (Repealed (in Sec. 42) and added by Stats. 2013, Ch. 33, Sec. 43. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)
CA Rev & Tax Code § 12306 (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 1 - Tax Returns and Initial Payments|Section 12306.

12306.  The commissioner, for good cause shown, may extend for not to exceed 30 days the time for filing a tax return or paying any amount required to be paid with the return. The extension may be granted at any time, provided that a request therefor is filed with the commissioner within or prior to the period for which the extension may be granted.(Amended by Stats. 1965, Ch. 510.)
CA Rev & Tax Code § 12307 (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 1 - Tax Returns and Initial Payments|Section 12307.

12307.  (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, 2013. (Repealed (in Sec. 45) and added by Stats. 2013, Ch. 33, Sec. 46. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)
CA Rev & Tax Code § 12411 (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 2 - Initial Assessments|Section 12411.

12411.  A duplicate copy of each tax return received by the commissioner shall be promptly forwarded to the board.(Added by Stats. 1961, Ch. 740.)
CA Rev & Tax Code § 12412 (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 2 - Initial Assessments|Section 12412.

12412.  (a) Upon receipt of the duplicate copy of the return of an insurer the board shall initially assess the tax in accordance with the data as reported by the insurer on the return.(b) This section shall become operative on July 1, 2013. (Repealed (in Sec. 48) and added by Stats. 2013, Ch. 33, Sec. 49. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)
CA Rev & Tax Code § 12413 (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 2 - Initial Assessments|Section 12413.

12413.  (a) The board shall promptly transmit notice of its initial assessment to the commissioner and the Controller, and if the initial assessment differs from the amount computed by the insurer, notice shall also be given to the insurer.(b) This section shall become operative on July 1, 2013. (Repealed (in Sec. 51) and added by Stats. 2013, Ch. 33, Sec. 52. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)
CA Rev & Tax Code § 12414 (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 2 - Initial Assessments|Section 12414.

12414.  In making an initial assessment the board may offset an overpayment for one calendar year against an underpayment for another calendar year, against penalties, and against any interest on an underpayment.(Added by Stats. 1961, Ch. 740.)
CA Rev & Tax Code § 12421 (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 12421.

12421.  (a) As soon as practicable after an insurer’s or surplus line broker’s return is filed, the commissioner shall examine it, together with any information within his or her possession or that may come into his or her possession, and he or she shall determine the correct amount of tax of the insurer or surplus line broker.(b) This section shall become operative on July 1, 2013. (Repealed (in Sec. 54) and added by Stats. 2013, Ch. 33, Sec. 55. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)
CA Rev & Tax Code § 12422 (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 12422.

12422.  (a) If the commissioner determines that the amount of tax disclosed by the insurer’s tax return and assessed by the board is less than the amount of tax disclosed by his or her examination, he or she shall propose, in writing, to the board a deficiency assessment for the difference. The proposal shall set forth the basis for the deficiency assessment and the details of its computation.(b) If the commissioner determines that the amount of tax disclosed by the surplus line broker’s tax return is less than the amount of tax disclosed by his or her examination, he or she shall propose, in writing, to the board a deficiency assessment for the difference. The proposal shall set forth the basis for the deficiency assessment and the details of its computation.(c) This section shall become operative on July 1, 2013. (Repealed (in Sec. 57) and added by Stats. 2013, Ch. 33, Sec. 58. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)
CA Rev & Tax Code § 12423 (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 12423.

12423.  (a) If an insurer or surplus line broker fails to file a return, the commissioner may require a return by mailing notice to the insurer or surplus line broker to file a return by a specified date or he or she may without requiring a return, or upon no return having been filed pursuant to the demand therefor, make an estimate of the amount of tax due for the calendar year or years in respect to which the insurer or surplus line broker failed to file the return. The estimate shall be made from any available information which is in the commissioner’s possession or may come into his or her possession, and the commissioner shall propose, in writing, to the board a deficiency assessment for the amount of the estimated tax. The proposal shall set forth the basis of the estimate and the details of the computation of the tax.(b) This section shall become operative on July 1, 2013. (Repealed (in Sec. 60) and added by Stats. 2013, Ch. 33, Sec. 61. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)
CA Rev & Tax Code § 12424 (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 12424.

12424.  The board shall make a deficiency assessment on the basis of a proposal submitted to it by the commissioner pursuant to Section 12422 or 12423.(Added by Stats. 1961, Ch. 740.)
CA Rev & Tax Code § 12425 (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 12425.

12425.  One or more deficiency assessments may be proposed or made for the amount of tax due for one or for more than one calendar year.(Added by Stats. 1961, Ch. 740.)
CA Rev & Tax Code § 12426 (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 12426.

12426.  In making a deficiency assessment the board may offset an overpayment for one calendar year against an underpayment for another calendar year, against penalties and against any interest on an underpayment.(Added by Stats. 1961, Ch. 740.)
CA Rev & Tax Code § 12427 (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 12427.

12427.  (a) The board shall promptly notify the insurer or surplus line broker of a deficiency assessment made against the insurer or surplus line broker.(b) This section shall become operative on July 1, 2013. (Repealed (in Sec. 63) and added by Stats. 2013, Ch. 33, Sec. 64. (SB 78) Effective June 27, 2013. Section operative July 1, 2013.)
CA Rev & Tax Code § 12428 (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 12428.

12428.  (a) An insurer or surplus line broker against which a deficiency assessment is made under Section 12424 or 12425 may petition for redetermination of the deficiency assessment within 30 days after service upon the insurer or surplus line broker of the notice thereof, by filing with the board a written petition setting forth the grounds of objection to the deficiency assessment and the correction sought. At the time the petition is filed with the board, a copy of the petition shall be filed with the commissioner.If a petition for redetermination is not filed within the period prescribed by this section, the deficiency assessment becomes final and due and payable at the expiration of that period.(b) This section shall become operative on July 1, 2013. (Repealed (in Sec. 66) and added by Stats. 2013, Ch. 33, Sec. 67. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)
CA Rev & Tax Code § 12429 (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 12429.

12429.  (a) If a petition for redetermination of a deficiency assessment is filed within the time allowed under Section 12428, the board shall reconsider the deficiency assessment and, if the insurer or surplus line broker has so requested in the petition, shall grant an oral hearing for the presentation of evidence and argument before the board or its authorized representative. The board shall give the petitioner and the commissioner at least 20 days’ notice of the time and place of hearing. The hearing may be continued from time to time as may be necessary.(b) This section shall become operative on July 1, 2013. (Repealed (in Sec. 69) and added by Stats. 2013, Ch. 33, Sec. 70. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)