GroundRules
RTC § 12003
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 7. INSURANCE TAXATION [12001. - 13170.]
- CHAPTER 1. General Provisions [12001. - 12009.]
- ARTICLE 1. Definitions [12001. - 12009.]
“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.
Collected 2026-09-14T05:56:33Z. Source file · JSON