DIVISION 2. OTHER TAXES 6001-61050›PART 7. INSURANCE TAXATION 12001-13170›CHAPTER 1. General Provisions 12001-12009›ARTICLE 1. Definitions 12001-12009
§ 12004
California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California
“Marine insurer” means an insurer transacting ocean marine insurance.
(Added by Stats. 1941, Ch. 113.)
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