Tax on Insurers (Insurance Tax) Registration Information
Who is required to register?
There is no online registration process for Insurers with the California Department of Tax and Fee Administration (CDTFA).
Insurance companies must receive a Certificate of Authority from the California Department of Insurance to transact insurance business in California.
Insurers should contact the California Department of Insurance for information on registration and licensing requirements.
The insurance gross premiums tax is imposed by the California Constitution, Article XIII, section 28, is an annual tax imposed on each insurer doing business in this state. Section 28 provides that the taxes it imposes will be assessed by the Board of Equalization (BOE). (Section 28, subd.(h).) Pursuant to that charge, the tax imposed on insurers by Section 28 is jointly administered by the CDTFA, BOE, CDI and the State Controller's Office (SCO), under Part 7 (commencing with section 12001) of Division 2 of the Revenue and Taxation Code.
Surplus Line Brokers
There is no online registration process for Surplus Line Brokers with the CDTFA.
Surplus Line Brokers should contact the CDI for information on registration licensing requirements.
Just as with the gross premiums tax submitted by admitted insurers (discussed above), the surplus line tax imposed on Surplus Line Brokers is jointly administered by the CDTFA, BOE, CDI and SCO, under Part 7 (commencing with section 12001) of Division 2 of the Revenue and Taxation Code.