California Statutes
§ 13203. — 13203. (Amended by Stats. 1994, Ch. 1010, Sec. 223.6.)
California § 13203.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 7.5.PART 7.5. NONADMITTED INSURANCE TAX
This text of California § 13203. (13203. (Amended by Stats. 1994, Ch. 1010, Sec. 223.6.)) 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 § 13203. (2026).
Text
For purposes of this part:
(a)“Person” means an individual, bank, corporation, partnership, limited liability company, society, association, organization, joint stock company, estate, or trust, or a receiver, trustee, assignee, referee or any other person acting in a fiduciary capacity, whether appointed by a court or otherwise, or any combination thereof.
(b)“Taxpayer” means any person subject to the tax imposed by this
part.
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Legislative History
Amended by Stats. 1994, Ch. 1010, Sec. 223.6. Effective January 1, 1995.
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Bluebook (online)
California § 13203., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/13203..