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Statutes » California » Revenue and Taxation Code » Division 2

Cal. RTC § 12201

This is the official text of Cal. RTC § 12201, 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

(a) Every insurer doing business in this state shall annually pay to the state a tax on the bases, at the rates, and subject to the deductions from the tax hereinafter specified. For purposes of the tax imposed by this chapter, “insurer” shall be deemed to include a home protection company as defined in Section 12740 of the Insurance Code.

(b) This section shall become operative on July 1, 2013.

Status: in_force · Read it on the official government site

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