California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 12431
Official textleginfo.legislature.ca.govlast amended
# (a)
The order or decision of the board upon a petition for redetermination of a deficiency assessment becomes final 30 days after service on the insurer or surplus line broker of a notice thereof, and any resulting deficiency assessment is due and payable at the time the order or decision becomes final.
# (b)
This section shall become operative on July 1, 2013.
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