Section 12305 Of Article 1. Tax Returns And Initial Payments From California Revenue And Taxation Code >> Division 2. >> Part 7. >> Chapter 4. >> Article 1.

. (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.