Cal. RTC § 12202
This is the official text of Cal. RTC § 12202, 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 rate of tax to be applied to the basis of the annual tax in respect to each year is 2.35 percent except the rate to be applied to the basis in respect to the years 1982, 1983, 1984, and 1985 is 2.33 percent and except that as to gross premiums received upon policies or contracts issued in connection with a pension plan or profit-sharing plan exempt or qualified under Section 401(a), 403(b), 404, 408(b), or 501(a) of the United States Internal Revenue Code as they may be amended or renumbered from time to time, the rate of tax shall be the percentage set forth below opposite each year:
Year Percentage
1960 2.15
1961 1.95
1962 1.75
1963 1.55
1964 1.35
1965 through 1968 1.00
1969 and each year thereafter 0.50
Year Percentage
1960 2.15
1961 1.95
1962 1.75
1963 1.55
1964 1.35
1965 through 1968 1.00
1969 and each year thereafter 0.50
Status: in_force · Read it on the official government site
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