California Revenue And Taxation Code Section 12302

On or before April 1st (or June 15th with respect to taxes on ocean marine insurance) every person who is subject to any tax imposed by the provisions of Section 28 of Article XIII of the Constitution or of this part, in respect to the preceding calendar year shall file, in duplicate, an insurance tax return with the commissioner in such form as the commissioner may prescribe. The return shall show such information pertaining to its insurance business in this state as will reflect the basis of its tax as set forth in Chapters 2 (commencing with Section 12071) and 3 (commencing with Section 12201) of this part, the computation of the amount of tax for the period covered by the return, the total amount of any tax prepayments made pursuant to Article 5 (commencing with Section 12251) of chapter 3 of this part, and such other information as the commissioner may require to carry out the purposes of this part. Separate returns shall be filed with respect to the following kinds of insurance: (a) Life insurance (or life insurance and disability insurance). (b) Ocean marine insurance. (c) Title insurance. (d) Insurance other than life insurance (or life insurance and disability insurance), ocean marine insurance or title insurance.