Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 7.: PART 7. INSURANCE TAXATION/Ch. 3.: CHAPTER 3. All Insurance Other Than Ocean Marine/Art. 1.: ARTICLE 1. General/§ 12201.
California Statutes

§ 12201. — 12201. (Repealed (in Sec. 4) and added by Stats. 2013, Ch. 33, Sec. 5.)

California § 12201.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 7.PART 7. INSURANCE TAXATION
Ch. 3.CHAPTER 3. All Insurance Other Than Ocean Marine
Art. 1.ARTICLE 1. General

This text of California § 12201. (12201. (Repealed (in Sec. 4) and added by Stats. 2013, Ch. 33, Sec. 5.)) 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 § 12201. (2026).

Text

(a)Every insurer doing business in this state shall annually pay to the state a tax on the bases, at the rates, and subject to the deductions from the tax hereinafter specified. For purposes of the tax imposed by this chapter, “insurer” shall be deemed to include a home protection company as defined in Section 12740 of the Insurance Code.
(b)This section shall become operative on July 1, 2013.

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Related

General Motors Corp. v. California State Board of Equalization
815 F.2d 1305 (Ninth Circuit, 1987)
6 case citations

Legislative History

Repealed (in Sec. 4) and added by Stats. 2013, Ch. 33, Sec. 5. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.
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California § 12201., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/12201..