Section 12421 Of Article 3. Deficiency Assessments From California Revenue And Taxation Code >> Division 2. >> Part 7. >> Chapter 4. >> Article 3.

. (a) As soon as practicable after an insurer's or surplus line broker's return is filed, the commissioner shall examine it, together with any information within his or her possession or that may come into his or her possession, and he or she shall determine the correct amount of tax of the insurer or surplus line broker.
  (b) This section shall become operative on July 1, 2013.