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Business Taxes Law Guide—Revision 2024
Tax on Insurers Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 7. Insurance Taxation
Chapter 3. All Insurance Other Than Ocean Marine
Article 5. Prepayments*
Section 12255
12255. Extension of time. The commissioner, for good cause shown, may extend for not to exceed 10 days the time for making a prepayment. The extension may be granted at any time, provided that a request therefor is filed with the commissioner within or prior to the period for which the extension may be granted. Interest at the rate prescribed by Section 12631 shall be paid for the period of time for which the extension is granted.
History—Stats. 1982, Ch. 327, in effect June 30, 1982, substituted "Interest … 12631" for "No interest" at the beginning of the third sentence.
* Article 5 was added by Stats. 1969, p. 1473, in effect August 14, 1969, operative January 1, 1970.