419 chapters · 7,339 sections in this title.
Rev. & Tax. Code § 10878 Section 10878
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(a) Notwithstanding Sections 10877 and 10951, the responsibility and authority for the collection of the following delinquent amounts, and any interest, penalties, or service fees added thereto, shall be transferred from the department to the Franchise Tax Board: (1) Registration…
Rev. & Tax. Code § 10879 Section 10879
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In the case of leased vehicles, for purposes of Section 10877, this section, and Article 6 (commencing with Section 9800) of Chapter 6 of Division 3 of the Vehicle Code, the following shall apply: (a) (1) Except as provided in subdivision (b), in the event the lessor designates t…
Rev. & Tax. Code § 12221 Section 12221
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In the case of an insurer not transacting title insurance in this State, the basis of the tax is, in respect to each year, the amount of gross premiums, less return premiums, received in such year by such insurer upon its business done in this State. “Gross premiums” do not inclu…
Rev. & Tax. Code § 12222 Section 12222
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Funds accepted by a life insurer under an agreement which provides for an accumulation of funds to purchase annuities at future dates may be considered as “gross premiums received” either upon receipt or upon the actual application of such funds to the purchase of annuities. Howe…