Laws, Regulations, and Annotations

Lawguide Search

BTLG Table of Contents > Tax on Insurers Law > Chapter 7

Tax on Insurers Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 7. Insurance Taxation

Chapter 7. Cancellations and Refunds* (View entire chapter)

Article 1. Cancellations

• 12951 Cancellation of assessment
• 12952 Commissioner to notify board

Article 2. Refund or Credit for Collected Taxes

• 12977 Credits and refunds
• 12978 Time for presentation of claim
• 12979 Form and content of claim
• 12980 Failure to file claim
• 12981 Notice of action on claim
• 12982 Transmittal of claim to board
• 12983 Interest; insurers
• 12983.1 Interest; surplus line brokers
• 12983.5 Timely refund—disallowance of interest
• 12984 Disallowance of interest

---

* Stats. 1961, p. 1990, operative January 1, 1962, amended the title of Chapter 7 from "corrections" to "cancellations and refunds".