California Revenue and Taxation Code § 12431

Revenue and Taxation Code
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(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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