§ 12102. — 12102. (Amended by Stats. 1974, Ch. 311.)

California § 12102.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 7.: PART 7. INSURANCE TAXATION
• Ch. 2.: CHAPTER 2. Ocean Marine Insurance
• Art. 2.: ARTICLE 2. Basis of Tax for Ocean Marine Insurance

Text

The tax is in lieu of all other state, county and municipal taxes and licenses upon the marine insurer, except taxes upon real estate, any retaliatory exactions imposed by paragraph (3) of subdivision (f) of Section 28 of Article XIII of the Constitution, motor vehicle and other vehicle registration license fees and any other tax or license fee imposed by the state upon vehicles, motor vehicles or the operation thereof, and taxes assessed or levied against the insurer on account of any other class of insurance written by it.

Legislative History

Amended by Stats. 1974, Ch. 311.