Section 12107 Of Article 2. Basis Of Tax For Ocean Marine Insurance From California Revenue And Taxation Code >> Division 2. >> Part 7. >> Chapter 2. >> Article 2.

. Whenever in this part the date, April 1st, is used as the beginning date for the computation of interest, attachment of penalties, or the fixing of periods of limitation, the date, June 15th, shall be substituted in lieu thereof with respect to taxes for ocean marine insurance.