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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 3.5. Retaliatory Taxes, Licenses and Fees*
Section 12288
12288. Deficiency assessments. Deficiency assessments for retaliatory taxes may be made in the same manner as is provided by this part for other deficiency assessments.
History—Added by Stats. 1961, p. 985, in effect March 31, 1961.
* Chapter 3.5 was added to Part 7 by Stats. 1961, p. 984, in effect March 31, 1961.