SECTIONS 12801-12803 - California Statutes

REVENUE AND TAXATION CODE

SECTION 12801-12803

12801. (a) Annually, between December 10th and 15th, the Controller
shall transmit to the commissioner a statement showing the names of
all insurers and Medi-Cal managed care plans that failed to pay on or
before December 10th the whole or any portion of the tax that became
delinquent in the preceding June or which has been unpaid for more
than 30 days from the date it became due and payable as a deficiency
assessment under this part or the whole or any part of the interest
or penalties due with respect to the tax. The statement shall show
the amount of the tax, interest, and penalties due from each insurer
or Medi-Cal managed care plan.
(b) This section shall become inoperative on July 1, 2011, and, as
of January 1, 2012, is repealed, unless a later enacted statute,
that becomes operative on or before January 1, 2012, deletes or
extends the dates on which it becomes inoperative and is repealed.

12801. (a) Annually, between December 10th and 15th, the Controller
shall transmit to the commissioner a statement showing the names of
all insurers that failed to pay on or before December 10th the whole
or any portion of the tax that became delinquent in the preceding
June or which has been unpaid for more than 30 days from the date it
became due and payable as a deficiency assessment under this part or
the whole or any part of the interest or penalties due with respect
to the tax. The statement shall show the amount of the tax, interest,
and penalties due from each insurer.
(b) This section shall become operative on July 1, 2011.

12802. The commissioner shall give at least 10 days' notice in
writing to each insurer of the time and place of a hearing to show
cause why its certificate of authority shall not be revoked. Upon
hearing, the commissioner shall revoke the certificate of authority
of each insurer which does not establish to his satisfaction at or
before the hearing that the tax, interest, and penalties due from it
have been paid.

12803. An insurer whose certificate of authority has been revoked
pursuant to this article may have the certificate restored by the
commissioner during the period for which it was issued upon the
payment by the insurer of all taxes, interest, and penalties due from
it and the payment to the commissioner of a fee of five hundred
dollars ($500).