California Code
PART 7 - INSURANCE TAXATION
CHAPTER 5 - Payment and Collection

ARTICLE 1 - Generally

Section 12601. - 12601. (a) Amounts of taxes, interest, and penalties not remitted...

Section 12602. - 12602. (a) On and after January 1, 1994, and before...

ARTICLE 2 - Interest and Penalties

Section 12631. - 12631. (a) Any insurer that fails to pay any tax,...

Section 12631.5. - 12631.5. (a) If the department finds, taking into account all...

Section 12632. - 12632. (a) An insurer that fails to pay any deficiency...

Section 12633. - 12633. When a deficiency assessment is made on the basis...

Section 12634. - 12634. When a deficiency assessment is made on the basis...

Section 12635. - 12635. If any part of a deficiency for which a...

Section 12636. - 12636. (a) If the board finds that an insurer’s failure...

Section 12636.5. - 12636.5. (a) Every payment on an insurer’s or surplus line...

Section 12637. - 12637. If the board finds that a person’s failure to...

ARTICLE 3 - Suits for Taxes

Section 12676. - 12676. At any time within four years after any amount...

Section 12677. - 12677. The provisions of the Code of Civil Procedure relating...

Section 12678. - 12678. The Attorney General shall prosecute the action. (Added by...

Section 12679. - 12679. (a) If an insurer’s right to do business has...

Section 12680. - 12680. A writ of attachment may be issued in the...

Section 12681. - 12681. (a) In the action, a certificate of the Controller...

Section 12682. - 12682. Payment of the amount of the judgment recovered in...

ARTICLE 4 - Recovery of Erroneous Refunds

Section 12691. - 12691. The Controller may recover any refund or part thereof...