reglab/statecodes huggingface dataset:
2023 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(Repealed (in Sec. 99) and added by Stats. 2013, Ch. 33, Sec. 100.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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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 12802.

12802. The commissioner shall give at least 10 days’ notice in writing to each insurer of the time and place of a hearing to show cause why its certificate of authority shall not be revoked. Upon hearing, the commissioner shall revoke the certificate of authority of each insurer which does not establish to his satisfaction at or before the hearing that the tax, interest, and penalties due from it have been paid.
(Amended by Stats. 1961, Ch. 740.)
2023 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 12803.

12803. An insurer whose certificate of authority has been revoked pursuant to this article may have the certificate restored by the commissioner during the period for which it was issued upon the payment by the insurer of all taxes, interest, and penalties due from it and the payment to the commissioner of a fee of five hundred dollars ($500).
(Amended by Stats. 1965, Ch. 510.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 6 - Suspension of Rights of Delinquent Insurers › ARTICLE 2 - Suspended Corporate Insurers › Section 12832.

12832. Every person who attempts or purports to exercise any of the rights, privileges or powers of a suspended domestic insurer or attempts to transact any intrastate business in this state in behalf of a forfeited foreign insurer is guilty of a misdemeanor. Upon conviction he shall be punished by a fine not exceeding two thousand dollars ($2,000), or by imprisonment in a county jail not exceeding one year, or by both such fine and imprisonment.
(Amended by Stats. 1983, Ch. 1092, Sec. 371. Effective September 27, 1983. Operative January 1, 1984, by Sec. 427 of Ch. 1092.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 6 - Suspension of Rights of Delinquent Insurers › ARTICLE 2 - Suspended Corporate Insurers › Section 12833.

12833. The county in which occurs any part of the attempted exercise of the powers or any part of the transaction of business has jurisdiction of the offense.
(Added by Stats. 1941, Ch. 113.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 6 - Suspension of Rights of Delinquent Insurers › ARTICLE 2 - Suspended Corporate Insurers › Section 12834.

12834. The certified copies of lists of corporations which have failed to pay the taxes, interest, and penalties imposed upon insurers transmitted by the Controller to county clerks and county recorders for filing or recording in their respective offices, or a copy of these lists certified by the Controller, are receivable in evidence in any court in lieu of the original record of suspension or forfeiture on file with the Controller, and are prima facie evidence of the truth of all statements contained.
(Amended by Stats. 1973, Ch. 665.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 7 - Cancellations and Refunds › ARTICLE 1 - Cancellations › Section 12951.

12951. (a) If any amount has been illegally assessed, the board shall set forth that fact in its records, certify the amount determined to be assessed in excess of the amount legally assessed and the insurer or surplus line broker against which the assessment was made, and authorize the cancellation of the amount upon the records of the Controller and the board. The board shall mail a notice to the insurer or surplus line broker of any cancellation authorized. Any proposed determination by the board pursuant to this section with respect to an amount in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days prior to the effective date of that determination.
(b) This section shall become operative on July 1, 2013.
(Repealed (in Sec. 117) and added by Stats. 2013, Ch. 33, Sec. 118. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 7 - Cancellations and Refunds › ARTICLE 1 - Cancellations › Section 12952.

12952. If the commissioner discovers an amount assessed by the board which he believes to have been illegally assessed, he shall notify the board in writing of such fact, together with a statement of any information he may have concerning the correctness of the assessment.
(Added by Stats. 1961, Ch. 740.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 7 - Cancellations and Refunds › ARTICLE 2 - Refund or Credit for Collected Taxes › Section 12977.

12977. (a) If the board determines that any tax, interest, or penalty has been paid more than once or has been erroneously or illegally collected or computed, the board shall set forth that fact in its records of the board, certify the amount of the taxes, interest, or penalties collected in excess of what was legally due, and from whom they were collected or by whom paid, and certify the excess to the Controller for credit or refund.
(b) The Controller upon receipt of a certification for credit or refund shall credit the excess on any amounts then due and payable from the insurer or surplus line broker under this part and refund the balance.
(c) Any proposed determination by the board pursuant to this section with respect to an amount in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days prior to the effective date of that determination.
(d) This section shall become operative on July 1, 2013.
(Repealed (in Sec. 120) and added by Stats. 2013, Ch. 33, Sec. 121. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 7 - Cancellations and Refunds › ARTICLE 2 - Refund or Credit for Collected Taxes › Section 12978.

12978. No credit or refund shall be allowed or approved after four years after April 1st of the year following the year for which the overpayment was made, or with respect to a deficiency assessment made under Article 3 (commencing with Section 12421) of Chapter 4 after six months from the date the deficiency assessment becomes final, or after six months from the date of the overpayment, whichever period expires the later, unless a claim therefor is filed with the commissioner or the board within that period.
(Amended by Stats. 1982, Ch. 454, Sec. 153.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 7 - Cancellations and Refunds › ARTICLE 2 - Refund or Credit for Collected Taxes › Section 12979.

12979. Every claim for refund or credit shall be in writing and shall state the specific grounds upon which it is founded.
(Amended by Stats. 1961, Ch. 740.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 7 - Cancellations and Refunds › ARTICLE 2 - Refund or Credit for Collected Taxes › Section 12980.

12980. Failure to file a claim for refund or credit within the time prescribed in this article constitutes a waiver of any demand against the State on account of overpayment.
(Amended by Stats. 1961, Ch. 740.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 7 - Cancellations and Refunds › ARTICLE 2 - Refund or Credit for Collected Taxes › Section 12981.

12981. Within 30 days after disallowing any claim for refund or credit in whole or in part the board shall mail notice of its action to the claimant at its address as it appears in the records of the board.
(Amended by Stats. 1961, Ch. 740.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 7 - Cancellations and Refunds › ARTICLE 2 - Refund or Credit for Collected Taxes › Section 12982.

12982. If the claim for refund or credit is presented to the commissioner he shall forthwith transmit it to the board, together with a statement of any information he may have concerning the subject of the claim.
(Amended by Stats. 1961, Ch. 740.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 7 - Cancellations and Refunds › ARTICLE 2 - Refund or Credit for Collected Taxes › Section 12983.

12983. (a) Interest shall be allowed upon the amount of any overpayment of tax by an insurer pursuant to this part at the modified adjusted rate per month established pursuant to Section 6591.5, from the first day of the monthly period following the period during which the overpayment was made. For purposes of this section, “monthly period” means the month commencing on the day after the due date of the payment through the same date as the due date in each successive month. In addition, a refund or credit shall be made of any interest imposed upon the claimant with respect to the amount being refunded or credited.
(b) The interest shall be paid as follows:
(1) In the case of a refund, to the last day of the calendar month following the date upon which the claimant is notified in writing that a claim may be filed or the date upon which the claim is approved by the board, whichever date is the earlier.
(2) In the case of a credit, to the same date as that to which interest is computed on the tax or amount against which the credit is applied.
(c) This section shall become operative on July 1, 2013.
(Repealed (in Sec. 123) and added by Stats. 2013, Ch. 33, Sec. 124. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 7 - Cancellations and Refunds › ARTICLE 2 - Refund or Credit for Collected Taxes › Section 12983.1.

12983.1. Interest shall be allowed upon the amount of any overpayment of tax by a surplus line broker pursuant to this part at the rate of 1 percent per calendar month or fraction thereof, from the first day of the monthly period following the period during which the overpayment was made. For purposes of this section, “monthly period” means the month commencing on the day after the due date of the payment through the same date as the due date in each successive month. In addition, a refund or credit shall be made of any interest imposed upon the claimant with respect to the amount being refunded or credited.
The interest shall be paid as follows:
(a) In the case of a refund, to the last day of the calendar month following the date upon which the claimant is notified in writing that a claim may be filed or the date upon which the claim is approved by the board, whichever date is the earlier.
(b) In the case of a credit, to the same date as that to which interest is computed on the tax or amount against which the credit is applied.
(Added by Stats. 1995, Ch. 721, Sec. 22. Effective January 1, 1996.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 7 - Cancellations and Refunds › ARTICLE 2 - Refund or Credit for Collected Taxes › Section 12983.5.

12983.5. If any overpayment of taxes imposed by this part is refunded or credited within 90 days after the due date of the tax for the year for which the overpayment was made, no interest shall be allowed on that overpayment.
(Added by Stats. 1982, Ch. 327, Sec. 167. Effective June 30, 1982.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 7 - Cancellations and Refunds › ARTICLE 2 - Refund or Credit for Collected Taxes › Section 12984.

12984. (a) If the board determines that any overpayment has been made intentionally or made not incident to a bona fide and orderly discharge of a liability reasonably assumed by the insurer or surplus line broker to be imposed by law, no interest shall be allowed on the overpayment.
(b) If any insurer or surplus line broker which has filed a claim for refund requests the board to defer action on its claim, the board, as a condition to deferring action, may require the claimant to waive interest for the period during which the insurer or surplus line broker requests the board to defer action on the claim.
(c) This section shall become operative on July 1, 2013.
(Repealed (in Sec. 126) and added by Stats. 2013, Ch. 33, Sec. 127. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 8 - Taxpayers Suits › Section 13101.

13101. No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against this State or against any officer of the State to prevent or enjoin the assessment or collection under this part of any tax or any amount of tax required to be collected.
(Repealed and added by Stats. 1961, Ch. 740.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 8 - Taxpayers Suits › Section 13102.

13102. No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally assessed or collected unless a claim for refund or credit has been duly filed in accordance with Article 2 of Chapter 7 of this part.
(Repealed and added by Stats. 1961, Ch. 740.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 8 - Taxpayers Suits › Section 13103.

13103. Within 90 days after the mailing of the notice of the board’s action upon a claim for refund or credit, the claimant may bring an action against the board on the grounds set forth in the claim in a court of competent jurisdiction in any county or city and county in the State in which the Attorney General has an office for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed. The Attorney General shall defend the action.
(Repealed and added by Stats. 1961, Ch. 740.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 8 - Taxpayers Suits › Section 13104.

13104. If the board fails to mail notice of its action on a claim for refund or credit within six months after the claim is filed with the board, the claimant may, prior to mailing of notice by the board of its action on the claim, consider the claim disallowed and bring an action against the board on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment.
(Repealed and added by Stats. 1961, Ch. 740.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 8 - Taxpayers Suits › Section 13105.

13105. Failure to bring a suit or an action within the time specified constitutes a waiver of all demands against the State on account of an alleged overpayment.
(Repealed and added by Stats. 1961, Ch. 740.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 8 - Taxpayers Suits › Section 13106.

13106. If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any taxes due and payable from the plaintiff. The balance of the judgment shall be refunded to the plaintiff.
(Repealed and added by Stats. 1961, Ch. 740.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 8 - Taxpayers Suits › Section 13107.

13107. In any judgment, interest shall be allowed, subject to the same limitations as are prescribed by Section 12984, at the modified adjusted rate per annum established pursuant to Section 6591.5, upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment or to a date preceding the date of the refund warrant by not more than 30 days, the date to be determined by the Controller.
(Amended by Stats. 1984, Ch. 1020, Sec. 29. Operative July 1, 1985, by Sec. 65 of Ch. 1020.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 8 - Taxpayers Suits › Section 13108.

13108. (a) A judgment shall not be rendered in favor of the plaintiff when the action is brought by or in the name of an assignee of the insurer paying the tax, interest, or penalties, or by any person other than the insurer that has paid the tax, interest, or penalties.
(b) This section shall become operative on July 1, 2013.
(Repealed (in Sec. 129) and added by Stats. 2013, Ch. 33, Sec. 130. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 9 - Disposition of Proceeds › Section 13151.

13151. All taxes, interest, and penalties collected under this part shall be transmitted to the State Treasurer to be deposited in the State Treasury to the credit of the Insurance Tax Fund, which is hereby created. Upon transmitting moneys to the State Treasurer, the commissioner shall furnish the Controller with a record of the amounts transmitted and the insurers from whom the moneys have been received.
(Amended by Stats. 1966, 1st Ex. Sess., Ch. 144.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 9 - Disposition of Proceeds › Section 13152.

13152. The money in the Insurance Tax Fund shall, upon order of the Controller, be drawn therefrom for refunds under this part or be transferred to the General Fund of the State.
(Added by Stats. 1961, Ch. 740.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 9 - Disposition of Proceeds › Section 13153.

13153. On or before April 1, the State Compensation Insurance Fund shall pay into the State Treasury to the credit of the Insurance Tax Fund the sum required under Section 12203.
(Amended by Stats. 2006, Ch. 538, Sec. 621. Effective January 1, 2007.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 10 - Administration › Section 13170.

13170. The board, the Insurance Commissioner, and the Controller may each prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part for which the agency has a constitutional or statutory responsibility. Each agency may prescribe the extent to which any rule and regulation it has adopted shall be applied without retroactive effect.
(Added by Stats. 1982, Ch. 684, Sec. 1.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7.5 - NONADMITTED INSURANCE TAX › Section 13201.

13201. This part shall be known and may be cited as the Nonadmitted Insurance Tax Law.
(Added by Stats. 1993, Ch. 1142, Sec. 3. Effective October 11, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7.5 - NONADMITTED INSURANCE TAX › Section 13203.

13203. For purposes of this part:
(a) “Person” means an individual, bank, corporation, partnership, limited liability company, society, association, organization, joint stock company, estate, or trust, or a receiver, trustee, assignee, referee or any other person acting in a fiduciary capacity, whether appointed by a court or otherwise, or any combination thereof.
(b) “Taxpayer” means any person subject to the tax imposed by this part.
(Amended by Stats. 1994, Ch. 1010, Sec. 223.6. Effective January 1, 1995.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7.5 - NONADMITTED INSURANCE TAX › Section 13220.

13220. (a) Every person subject to this part shall file with the Franchise Tax Board a return prescribed by the board on or before the first day of the third month following the close of the calendar quarter during which a taxable insurance contract took effect or was renewed.
(b) In accordance with forms and instructions, the tax, penalties, and interest imposed by this part shall be administered and enforced by the Franchise Tax Board as though they are taxes imposed under Part 10 (commencing with Section 17001). Part 10 (commencing with Section 17001), Part 10.2 (commencing with Section 18401), or any other applicable law shall apply for this purpose in the same manner and with the same force and effect as if the language of Part 10 (commencing with Section 17001), Part 10.2 (commencing with Section 18401), or the other applicable law is incorporated in full into this part, except to the extent that the provision is either inconsistent with a provision of this part, is not relevant to this part, or is otherwise provided for under this part.
(c) The following penalties shall apply, in lieu of those penalties provided under Part 10.2 (commencing with Section 18401):
(1) A penalty of 10 percent of the amount of the payment due is imposed upon any person who fails to make the necessary payment within the time required.
(2) For any part of a payment required that was not made within the time required by law, when the nonpayment or late payment was due to fraud on the part of the taxpayer, a penalty of 25 percent of the amount unpaid shall be added thereto, in addition to all other penalties otherwise imposed.
(d) (1) Except as provided in paragraph (2), interest shall be allowed and paid on any refund provided under paragraph (2) of subdivision (a) of Section 13210 from the date the claim for refund is filed. No interest shall be allowed or paid on amounts credited to succeeding calendar quarters as provided under paragraph (2) of subdivision (a) of Section 13210.
(2) If an amount refunded as provided under paragraph (2) of subdivision (a) of Section 13210 within 120 days after a claim or return is filed, or within 120 days after the last date for filing the tax return, whichever is later, no interest shall be allowed on the amount of the refund.
(e) The period of limitation for allowing or making refunds or credits as provided under paragraph (2) of subdivision (a) of Section 13210 shall be the period of limitations for allowing or making refunds or credits of overpayments under Part 10.2 (commencing with Section 18401), except that the “date of cancellation or reduction of premium” shall be substituted for “date of overpayment.”
(Added by Stats. 1993, Ch. 1142, Sec. 3. Effective October 11, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7.5 - NONADMITTED INSURANCE TAX › Section 13221.

13221. In the event that a person subject to tax is delinquent in the payment of any amount due under this part, and that person also has an amount imposed and due and payable under Part 10 (commencing with Section 17001), Part 10.2 (commencing with Section 18401), or Part 11 (commencing with Section 23001), any amounts collected by the Franchise Tax Board shall be applied first to the payment of those taxes, additions to tax, penalties, interest, fees, or other amounts imposed and due and payable under Part 10 (commencing with Section 17001), Part 10.2 (commencing with Section 18401), or Part 11 (commencing with Section 23001).
(Amended by Stats. 1994, Ch. 146, Sec. 201. Effective January 1, 1995.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7.5 - NONADMITTED INSURANCE TAX › Section 13222.

13222. (a) All amounts collected shall be transmitted to the Treasurer and deposited in the State Treasury to the credit of the Insurance Tax Fund that is created by Section 13151.
(b) Moneys in the Insurance Tax Fund shall be drawn therefrom for the purpose of paying refunds under this part.
(Added by Stats. 1993, Ch. 1142, Sec. 3. Effective October 11, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 1 - Imposition of Tax › Section 13301.

13301. Neither the state nor any political subdivision of the state shall impose any gift, inheritance, succession, legacy, income, or estate tax, or any other tax, on gifts or on the estate or inheritance of any person or on or by reason of any transfer occurring by reason of a death.
(Repealed and added June 8, 1982, by initiative Proposition 6. Reenacted, in identical language, by Stats. 1982, Ch. 1535, Sec. 15.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 1 - Imposition of Tax › Section 13302.

13302. Notwithstanding the provisions of Section 13301, whenever a federal estate tax is payable to the United States, there is hereby imposed a California estate tax equal to the portion, if any, of the maximum allowable amount of the Credit for State Death Taxes, allowable under the applicable federal estate tax law, which is attributable to property located in the State of California. However, in no event shall the estate tax hereby imposed result in a total death tax liability to the State of California and the United States in excess of the death tax liability to the United States which would result if this section were not in effect.
(Repealed and added June 8, 1982, by initiative Proposition 6. Reenacted, in identical language, by Stats. 1982, Ch. 1535, Sec. 15.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 1 - Imposition of Tax › Section 13303.

13303. The Legislature shall provide for the collection and administration of the tax imposed by Section 13302.
(Repealed and added June 8, 1982, by initiative Proposition 6. See same-numbered section added by Stats. 1982, Ch. 1535.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 1 - Imposition of Tax › Section 13303.

13303. In a case where a decedent leaves property having a situs in this state, and leaves other property having a situs in another state, or other states, the portion of the maximum state death tax credit allowable against the federal estate tax on the total estate by the federal estate tax law which is attributable to the property having a situs in California shall be determined in the following manner:
(a) For the purpose of apportioning the maximum state death tax credit, the gross value of the property shall be that value finally determined for federal estate tax purposes.
(b) The maximum state death tax credit allowable shall be multiplied by the percentage which the gross value of property having a situs in California bears to the gross value of the entire estate subject to federal estate tax.
(c) The product determined pursuant to subdivision (b) shall be the portion of the maximum state death tax credit allowable which is attributable to property having a situs in California.
(Added by Stats. 1982, Ch. 1535, Sec. 15. See same-numbered section added by Proposition 6.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 1 - Imposition of Tax › Section 13304.

13304. In a case where the gross estate of a decedent includes property having a situs in this state, and includes other property having a situs in another state, or other states, the portion of the maximum state death tax credit allowable against the federal estate tax on the total estate by the federal estate tax law that is attributable to the property having a situs in California shall be determined in the following manner:
(a) For the purpose of apportioning the maximum state death tax credit, the gross value of the property shall be that value finally determined for federal estate tax purposes.
(b) The maximum state death tax credit allowable shall be multiplied by the percentage which the gross value of property having a situs in California bears to the gross value of the entire estate subject to federal estate tax.
(c) The product determined pursuant to subdivision (b) shall be the portion of the maximum state death tax credit allowable that is attributable to property having a situs in California.
(Amended by Stats. 2000, Ch. 363, Sec. 2. Effective September 8, 2000.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 2 - Definitions › Section 13401.

13401. Except where the context otherwise requires, the definitions given in this chapter govern construction of this part.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 2 - Definitions › Section 13402.

13402. “Estate” or “property” means the real or personal property or interest therein included in the gross estate of a decedent or transferor, and includes all of the following:
(a) All intangible personal property included in the gross estate of a resident decedent within or without the state or subject to the jurisdiction thereof.
(b) All intangible personal property in California included in the gross estate of a nonresident decedent of the United States, including all stock of a corporation organized under the laws of California or which has its principal place of business or does the major part of its business in California or of a federal corporation or national bank which has its principal place of business or does the major part of its business in California, excluding, however, savings accounts in savings and loan associations operating under the authority of the Division of Savings and Loan or the Federal Home Loan Bank board and bank deposits, unless those deposits are held and used in connection with a business conducted or operated, in whole or in part, in California.
(Amended by Stats. 2000, Ch. 363, Sec. 3. Effective September 8, 2000.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 2 - Definitions › Section 13403.

13403. “Personal representative” means the personal representative of the decedent or, if there is no personal representative appointed, qualified and acting within this state, any person who is in actual or constructive possession of any property included in the gross estate of the decedent.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 2 - Definitions › Section 13404.

13404. “Transfer” means the inclusion of any property or other interest included in the gross estate of a decedent.
(Amended by Stats. 2000, Ch. 363, Sec. 4. Effective September 8, 2000.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 2 - Definitions › Section 13405.

13405. “Decedent” or “transferor” means any person whose death gives rise to a transfer.
(Amended by Stats. 2000, Ch. 363, Sec. 5. Effective September 8, 2000.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 2 - Definitions › Section 13406.

13406. “Transferee” means any person to whom a transfer is made, and includes any legatee, devisee, heir, next of kin, grantee, donee, vendee, assignee, successor, survivor, or beneficiary.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 2 - Definitions › Section 13407.

13407. “Resident” or “resident decedent” means a decedent who was domiciled in California at his or her death.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 2 - Definitions › Section 13408.

13408. “Nonresident” or “nonresident decedent” means a decedent who was domiciled outside of California at his or her death.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 2 - Definitions › Section 13409.

13409. “Gross estate” means “gross estate” as defined in Section 2031 of the United States Internal Revenue Code of 1954, as amended or renumbered.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 2 - Definitions › Section 13410.

13410. “Taxable estate” means the “taxable estate” as defined in Section 2051 of the United States Internal Revenue Code of 1954, as amended or renumbered.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 2 - Definitions › Section 13411.

13411. “Federal credit” means the maximum amount of the credit for state death taxes allowed by Section 2011 of the United States Internal Revenue Code of 1954, as amended or renumbered in respect to a decedent’s taxable estate.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 3 - Returns › ARTICLE 1 - Estate Tax Return › Section 13501.

13501. The personal representative of every estate subject to the tax imposed by this part who is required to file a federal estate tax return shall file with the Controller on or before the federal estate tax return is required to be filed both of the following:
(a) A return for the tax due under this part.
(b) A true copy of the federal estate tax return.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 3 - Returns › ARTICLE 1 - Estate Tax Return › Section 13502.

13502. If the personal representative has obtained an extension of time for filing the federal estate tax return, the filing required by Section 13501 shall be similarly extended until the end of the time period granted in the extension of time for the federal estate tax return. A true copy of the federal extension shall be filed with the Controller.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 3 - Returns › ARTICLE 1 - Estate Tax Return › Section 13503.

13503. If the personal representative files an amended federal estate tax return, he or she shall immediately file with the Controller an amended return with a true copy of the amended federal estate tax return. If the personal representative is required to pay an additional tax under this part pursuant to the amended return, he or she shall pay that additional tax, together with any interest as provided in Section 13550 at the same time the amended return is filed.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 3 - Returns › ARTICLE 1 - Estate Tax Return › Section 13504.

13504. Upon final determination of the federal estate tax due, the personal representative shall, within 60 days after that determination, give written notice of it to the Controller. If any additional tax is due under this part by reason of this determination, the personal representative shall pay the same, together with interest as provided in Section 13550, at the same time he or she files the notice.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 3 - Returns › ARTICLE 2 - Penalties › Section 13510.

13510. If the return provided for in Section 13501 is not filed within the time period specified therein or the extension specified in Section 13502, then the personal representative shall pay, in addition to the interest provided in Section 13550, a penalty equal to 5 percent of the tax due pursuant to this part, as finally determined, for each month, or portion thereof, during which that failure to file continues, not exceeding 25 percent in the aggregate, unless it is shown that such failure is due to reasonable cause. If a similar penalty for failure to timely file the federal estate tax return is waived, that waiver shall be deemed to constitute reasonable cause for purposes of this section.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)