Ins. Code, § 685.5 · Article 1.5. Retaliation
Ins. Code, § 685.5
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
The reduction in the gross premiums tax rate made by Section 12202.2 of the Revenue and Taxation Code shall not be considered in any determination by the Insurance Commissioner to impose or enforce a tax under the retaliatory tax provisions of Sections 685 to 685.4, inclusive, and reported pursuant to Sections 12281, 12287, 12288, and 12289 of the Revenue and Taxation Code.
Notes and commentary — not statutory text
History
Added by Stats. 2016, 2nd Ex. Sess., Ch. 2, Sec. 2. (SB 2 2x) Effective June 9, 2016. Operative on July 1, 2016, or later date, as prescribed by Sec. 6 of Ch. 2. Conditionally inoperative as prescribed by Secs. 7 and 8 of Ch. 2.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=INS§ionNum=685.5.
- Text hash
- sha256 7577c178b83c59e74afc6c1f4c61747a42db43c537bb546c4b23f5bb44f15bbf
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Insurance Code
Revenue and Taxation Code
- Rev. & Tax. Code, § 12281Printed as Sections 12281, 12287, 12288, and 12289 of the Revenue and Taxation Code
- Rev. & Tax. Code, § 12287Printed as Sections 12281, 12287, 12288, and 12289 of the Revenue and Taxation Code
- Rev. & Tax. Code, § 12288Printed as Sections 12281, 12287, 12288, and 12289 of the Revenue and Taxation Code
- Rev. & Tax. Code, § 12289Printed as Sections 12281, 12287, 12288, and 12289 of the Revenue and Taxation Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.