California Code
PART 7 - INSURANCE TAXATION
CHAPTER 3 - All Insurance Other Than Ocean Marine

ARTICLE 1 - General

Section 12201. - 12201. (a) Every insurer doing business in this state shall...

Section 12202. - 12202. The rate of tax to be applied to the...

Section 12202.1. - 12202.1. Notwithstanding the rate specified by Section 12202, the gross...

Section 12203. - 12203. The State Compensation Insurance Fund shall annually pay a...

Section 12204. - 12204. (a) The tax imposed on insurers by this chapter...

Section 12205. - 12205. It is the intent of the Legislature that the...

Section 12206. - 12206. (a) (1) There shall be allowed as a credit...

Section 12207. - 12207. (a) For the taxable years beginning on or after...

Section 12208. - 12208. (a) There shall be allowed as a credit against...

Section 12209. - 12209. (a) Notwithstanding Sections 12207 and 12208 to the contrary,...

Section 12210. - 12210. (a) A life insurer or life insurance agent shall...

ARTICLE 2 - Basis of Tax for Other Than Title Insurers

Section 12221. - 12221. In the case of an insurer not transacting title...

Section 12222. - 12222. Funds accepted by a life insurer under an agreement...

ARTICLE 3 - Basis of Tax for Title Insurers

Section 12231. - 12231. In the case of an insurer transacting title insurance...

Section 12232. - 12232. “Investments,” as used in Section 12231, includes property acquired...

ARTICLE 4 - Basis of Tax for Medi-Cal Managed Care Plans

Section 12240. - 12240. In the case of a Medi-Cal managed care plan,...

Section 12241. - 12241. For purposes of this article, “total operating revenue” means...

Section 12242. - 12242. This article shall be operative on July 1, 2012....

ARTICLE 5 - Prepayments

Section 12251. - 12251. (a) Each calendar year, insurers transacting insurance in this...

Section 12253. - 12253. (a) Each insurer required to make prepayments shall remit...

Section 12254. - 12254. (a) The amount of each prepayment shall be 25...

Section 12255. - 12255. The commissioner, for good cause shown, may extend for...

Section 12256. - 12256. All amounts paid under this article, other than penalties...

Section 12257. - 12257. (a) If the total amount of prepayments for any...

Section 12258. - 12258. (a) Any insurer that fails to pay any prepayment...

Section 12259. - 12259. The provisions of this article apply to the State...

Section 12260. - 12260. (a) Notwithstanding any other provision of this article, the...