{"data":{"id":"us-ca/rtc-12003","jurisdiction":"us-ca","citation":"RTC § 12003","heading":"","body":"“Insurer” as used in this part includes each of the following:\n(a) Insurance companies or associations.\n(b) Reciprocal or interinsurance exchanges, together with their corporate or other attorneys in fact considered as a single unit.\n(c) The State Compensation Insurance Fund.\nAs used in this section, “companies” includes persons, partnerships, joint stock associations, companies and corporations.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"43756693faedaed97e61b82046101243b90d33ac21065650d619c6561cb0c609","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-12002","next":"us-ca/rtc-12004"},"notice":"GroundRules: Original legal text. Not legal advice."}