Section 12253 Of Article 5. Prepayments From California Revenue And Taxation Code >> Division 2. >> Part 7. >> Chapter 3. >> Article 5.

. (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.