Rev. & Tax. Code, § 13203 · Part 7.5. NONADMITTED INSURANCE TAX
Rev. & Tax. Code, § 13203
Verbatim from the official edition
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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.
Notes and commentary — not statutory text
History
Amended by Stats. 1994, Ch. 1010, Sec. 223.6. Effective January 1, 1995.
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=13203.
- Text hash
- sha256 ab83e7a6c7855eafd9147ab6aefcaf2887df2ffc10cef73848b86d66422f9f7c
- 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
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.