Section 12601.

Cal. Revenue and Taxation Code - RTC § 12601.
in effect
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(a) Amounts of taxes, interest, and penalties not remitted to the commissioner with the original return of the insurer shall be payable to the Controller. (b) This section shall become operative on July 1, 2013.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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