Section 12412 Of Article 2. Initial Assessments From California Revenue And Taxation Code >> Division 2. >> Part 7. >> Chapter 4. >> Article 2.
12412
. (a) Upon receipt of the duplicate copy of the return of an
insurer the board shall initially assess the tax in accordance with
the data as reported by the insurer on the return.
(b) This section shall become operative on July 1, 2013.