Rev. & Tax. Code, § 12201 · Article 1. General
Rev. & Tax. Code, § 12201
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(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.
Notes and commentary — not statutory text
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Repealed (in Sec. 4) and added by Stats. 2013, Ch. 33, Sec. 5.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.
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=RTC§ionNum=12201.
- Text hash
- sha256 56de655281a6f1eb07122b73659dbac2ce1d7318686fd2b335372d1631dc26a1
- 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
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