Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2023

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)