Rev. & Tax. Code, § 12202 · Article 1. General
Rev. & Tax. Code, § 12202
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
The rate of tax to be applied to the basis of the annual tax in respect to each year is 2.35 percent except the rate to be applied to the basis in respect to the years 1982, 1983, 1984, and 1985 is 2.33 percent and except that as to gross premiums received upon policies or contracts issued in connection with a pension plan or profit-sharing plan exempt or qualified under Section 401(a), 403(b), 404, 408(b), or 501(a) of the United States Internal Revenue Code as they may be amended or renumbered from time to time, the rate of tax shall be the percentage set forth below opposite each year:
Year Percentage
1960 ...... 2.15
1961 ...... 1.95
1962 ...... 1.75
1963 ...... 1.55
1964 ...... 1.35
1965 through 1968 ...... 1.00
1969 and each year thereafter ...... 0.50
Notes and commentary — not statutory text
History
Amended by Stats. 1982, Ch. 327, Sec. 160. Effective June 30, 1982.
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=12202.
- Text hash
- sha256 ad3c82239e7819edfb699f37be889b8199501457573eb0272f40f718b587204b
- 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
- printed leader lines (blanks in a form) are shown as ______ or ......
Cited by 4 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 12202. Each shows the citation as that text prints it.
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.