California Statutes
§ 12106. — 12106. (Added by Stats. 1961, Ch. 740.)
California § 12106.
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 § 12106. (12106. (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 § 12106. (2026).
Text
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.
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Legislative History
Added by Stats. 1961, Ch. 740.
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Bluebook (online)
California § 12106., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/12106..