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DIVISION 2. OTHER TAXES 6001-60709›PART 7. INSURANCE TAXATION 12001-13170›CHAPTER 2. Ocean Marine Insurance 12071-12107›ARTICLE 1. Definitions 12071-12078

§ 12072

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

“Current calendar year” means the calendar year for which underwriting profit is computed pursuant to Section 12073.

(Added by Stats. 1941, Ch. 113.)

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California Revenue and Taxation Code

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