DIVISION 2. OTHER TAXES 6001-61050›PART 7. INSURANCE TAXATION 12001-13170›CHAPTER 1. General Provisions 12001-12009›ARTICLE 1. Definitions 12001-12009

§ 12005

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

“Taxes” means the taxes assessed and levied, or which may be assessed and levied, under the provisions of Section 28 of Article XIII of the State Constitution and of this part.

(Amended by Stats. 1974, Ch. 311.)

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California Revenue and Taxation Code

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