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. 3.: ARTICLE 3. Basis of Tax for Title Insurers/§ 12232.
California Statutes

§ 12232. — 12232. (Added by Stats. 1961, Ch. 740.)

California § 12232.
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. 3.ARTICLE 3. Basis of Tax for Title Insurers

This text of California § 12232. (12232. (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 § 12232. (2026).

Text

“Investments,” as used in Section 12231, includes property acquired by an insurer in the settlement or adjustment of claims against it but excludes investments in title plants and title records. Income derived directly or indirectly from the use of title plants and title records is included in the basis of the tax.

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Legislative History

Added by Stats. 1961, Ch. 740.
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California § 12232., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/12232..