Section 12431 Of Article 3. Deficiency Assessments From California Revenue And Taxation Code >> Division 2. >> Part 7. >> Chapter 4. >> Article 3.

. (a) The order or decision of the board upon a petition for redetermination of a deficiency assessment becomes final 30 days after service on the insurer or surplus line broker of a notice thereof, and any resulting deficiency assessment is due and payable at the time the order or decision becomes final.
  (b) This section shall become operative on July 1, 2013.