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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 4. Basis of Tax for Medi-Cal Managed Care Plans*

Section 12241


12241. "Total operating revenue" defined. For purposes of this article, "total operating revenue" means all amounts received by a Medi-Cal managed care plan in premium or capitation payments for the coverage or provision of all health care services, including, but not limited to, Medi-Cal services. Total operating revenue shall not include amounts received by a Medi-Cal managed care plan pursuant to a subcontract with a Medi-Cal managed care plan to provide health care services to Medi-Cal beneficiaries.

History—Added by Stats. 2013, Ch. 33 (SB 78), in effect June 27, 2013, but operative July 1, 2012.


* Article 4 was added by Stats. 2009, Ch. 157 (AB 1422), in effect September 22, 2009, and repealed effective January 1, 2013, by Stats. 2011, Ch. 11x1 (ABx1 21).