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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 6. Suspension of Rights of Delinquent Insurers

Article 1. Revocation of Certificate of Authority

Section 12802


12802. Revocation of certificate of authority; hearing. The commissioner shall give at least 10 days' notice in writing to each insurer of the time and place of a hearing to show cause why its certificate of authority shall not be revoked. Upon hearing, the commissioner shall revoke the certificate of authority of each insurer which does not establish to his satisfaction at or before the hearing that the tax, interest, and penalties due from it have been paid.

History—Stats. 1959, p. 1893, in effect April 1, 1959, inserted "interest," before "and penalties due." Stats. 1961, p. 1989, operative January 1, 1962, deleted "Insurance" before "commissioner" in the first sentence.