Section 12431.

Cal. Revenue and Taxation Code - RTC § 12431.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
(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.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements