§ 12201
70 words·~1 min read·
/ca/revenue-and-taxation-code/12201A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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.