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Earlier editions: 2020-112018-112026-09

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

§ 12003

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

“Insurer” as used in this part includes each of the following:

(a) Insurance companies or associations.

(b) Reciprocal or interinsurance exchanges, together with their corporate or other attorneys in fact considered as a single unit.

(c) The State Compensation Insurance Fund.

As used in this section, “companies” includes persons, partnerships, joint stock associations, companies and corporations.

(Amended by Stats. 1967, Ch. 1007.)

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California Revenue and Taxation Code

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