Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Tax on Insurers Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 7. Insurance Taxation

Table of Contents

Constitution Provisions

Chapter 1. General Provisions | (View entire chapter)

Article 1. Definitions

Chapter 2. Ocean Marine Insurance | (View entire chapter)

Article 1. Definitions

Article 2. Basis of Tax for Ocean Marine Insurance

Chapter 3. All Insurance Other Than Ocean Marine | (View entire chapter)

Article 1. General

Article 2. Basis of Tax for Other Than Title Insurers

Article 3. Basis of Tax for Title Insurers

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

Article 5. Prepayments

Chapter 3.5. Retaliatory Taxes, Licenses and Fees | (View entire chapter)

Chapter 4. Assessment and Effect of Tax | (View entire chapter)

Article 1. Tax Returns and Initial Payments

Article 2. Initial Assessments

Article 3. Deficiency Assessments

Article 4. Effect of Tax

Chapter 5. Payment and Collection | (View entire chapter)

Article 1. Generally

Article 2. Interest and Penalties

Article 3. Suits for Taxes

Article 4. Recovery of Erroneous Refunds

Chapter 6. Suspension of Rights of Delinquent Insurers | (View entire chapter)

Article 1. Revocation of Certificate of Authority

Article 2. Suspended Corporate Insurers

Chapter 7. Cancellations and Refunds | (View entire chapter)

Article 1. Cancellations

Article 2. Refund or Credit for Collected Taxes

Chapter 8. Taxpayer's Suits | (View entire chapter)

Chapter 9. Disposition of Proceeds | (View entire chapter)

Chapter 10. Administration | (View entire chapter)


Table of Cases