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Business Taxes Law Guide—Revision 2025
Tax on Insurers Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 7. Insurance Taxation
Chapter 5. Payment and Collection (View entire chapter)
Article 1. Generally
Article 2. Interest and Penalties
- 12631 Interest and penalty
- 12631.5 Interest; daily basis
- 12632 Deficiency assessment; interest and penalty
- 12633 Penalty for failure to file return
- 12634 Negligence penalty
- 12635 Fraud penalty
- 12636 Excusable delay
- 12636.5 Application of payment to delinquent tax liabilities
- 12637 Relief from interest—disaster
Article 3. Suits for Taxes
- 12676 Suit for collection of tax
- 12677 Procedure
- 12678 Attorney General
- 12679 Service of summons
- 12680 Writ of attachment
- 12681 Controller's certificate prima facie evidence
- 12682 Payment of judgment