{"data":{"id":"us-ca/rtc-12106","jurisdiction":"us-ca","citation":"RTC § 12106","heading":"","body":"In computing the tax of a marine insurer issuing participating policies, there shall not be included in underwriting profit the amounts refunded by the insurer on account of premiums previously paid by its policyholders.","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 2. Basis of Tax for Ocean Marine Insurance [12101. - 12107.]"],"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":"97cd44bf326eaac8d13a4c78d4881a080c8f562b71bc6060fbc884a6a69bf862","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-12105","next":"us-ca/rtc-12107"},"notice":"GroundRules: Original legal text. Not legal advice."}