Cal. RTC § 12102
This is the official text of Cal. RTC § 12102, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
The tax is in lieu of all other state, county and municipal taxes and licenses upon the marine insurer, except taxes upon real estate, any retaliatory exactions imposed by paragraph (3) of subdivision (f) of Section 28 of Article XIII of the Constitution, motor vehicle and other vehicle registration license fees and any other tax or license fee imposed by the state upon vehicles, motor vehicles or the operation thereof, and taxes assessed or levied against the insurer on account of any other class of insurance written by it.
Status: in_force · Read it on the official government site
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