California § 12287 - Except for the retaliatory tax due on ocean marine insurance, the retaliatory tax
Full text of California Public Contract Code - PCC § 12287 — Except for the retaliatory tax due on ocean marine insurance, the retaliatory tax, with citation guidance and answers to common questions.
§ 12287. Except for the retaliatory tax due on ocean marine insurance, the retaliatory tax
Except for the retaliatory tax due on ocean marine insurance, the retaliatory tax shall be due and payable on or before April 1 and shall be paid by remittance made payable to the Controller. Any additional retaliatory tax due on account of ocean marine insurance shall be due and payable on or before June 15 and shall be paid by remittance made payable to the Controller. If not paid on or before the due date, the amount of retaliatory tax shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from April 1 (June 15 with respect to any additional ocean marine retaliatory tax) until the date of payment, and there shall be paid in addition to the tax and interest, a penalty of 10 percent of the amount of the retaliatory tax.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 12287
What does Public Contract Code - PCC § 12287 cover?
Section 12287 ("Except for the retaliatory tax due on ocean marine insurance, the retaliatory tax") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 12287?
A common citation format is "Public Contract Code - PCC § 12287" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 12287 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.