{"data":{"id":"us-ca/rtc-12076","jurisdiction":"us-ca","citation":"RTC § 12076","heading":"","body":"“Expenses incurred” includes specific and general expenses incurred in the current calendar year on ocean marine contracts written within the United States.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 7. INSURANCE TAXATION [12001. - 13170.]","CHAPTER 2. Ocean Marine Insurance [12071. - 12107.]","ARTICLE 1. Definitions [12071. - 12078.]"],"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":"750f3be4b73b72a85f02f95ddfe8feb5e4cbcb4ab1a5fb55bbc05fd7a2cddd67","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-12075","next":"us-ca/rtc-12077"},"notice":"GroundRules: Original legal text. Not legal advice."}