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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 7. INSURANCE TAXATION 12001-13170›CHAPTER 3. All Insurance Other Than Ocean Marine 12201-12260›ARTICLE 1. General 12201-12210

§ 12201

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

(a) Every insurer doing business in this state shall annually pay to the state a tax on the bases, at the rates, and subject to the deductions from the tax hereinafter specified. For purposes of the tax imposed by this chapter, “insurer” shall be deemed to include a home protection company as defined in Section 12740 of the Insurance Code.

(b) This section shall become operative on July 1, 2013.

(Repealed (in Sec. 4) and added by Stats. 2013, Ch. 33, Sec. 5. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)

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California Revenue and Taxation Code

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