Home/California/Statutes/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/§ 12103.
California Statutes

§ 12103. — 12103. (Added by Stats. 1961, Ch. 740.)

California § 12103.
JurisdictionCalifornia
Code RTCRevenue 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

This text of California § 12103. (12103. (Added by Stats. 1961, Ch. 740.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 12103. (2026).

Text

Except as otherwise provided in Section 12105, the tax shall be computed each year upon the average annual underwriting profit of the insurer from ocean marine insurance during the preceding three calendar years.

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Legislative History

Added by Stats. 1961, Ch. 740.
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California § 12103., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/12103..