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Business Taxes Law Guide—Revision 2024
Tax on Insurers Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 7. Insurance Taxation
Chapter 3. All Insurance Other Than Ocean Marine
Article 1. General
Section 12201
12201. Annual tax. [Repealed by Stats. 2013, Ch. 33 (SB 78) in effect June 27, 2013.]
12201. Annual tax. [Repealed by Stats. 2013, Ch. 33 (SB 78) effective January 1, 2015.]
12201. Annual tax. (a) Every insurer doing business in this state shall annually pay to the state a tax on the bases, at the rates, and subject to the deductions from the tax hereinafter specified. For purposes of the tax imposed by this chapter, "insurer" shall be deemed to include a home protection company as defined in Section 12740 of the Insurance Code.
(b) This section shall become operative on July 1, 2013.
History—Added by Stats. 2013, Ch. 33 (SB 78), in effect June 27, 2013, but operative July 1, 2013.