Section 12304 Of Article 1. Tax Returns And Initial Payments From California Revenue And Taxation Code >> Division 2. >> Part 7. >> Chapter 4. >> Article 1.

. (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.