California Legal Codes and Statutes

Part 7 - INSURANCE TAXATION

California Revenue and Taxation Code — §§ 12001-13170

Chapter 1 - General Provisions
§§ 12001-12009
Article 1 - Definitions
§§ 12001-12009
Chapter 2 - Ocean Marine Insurance
§§ 12071-12107
Article 1 - Definitions
§§ 12071-12078
Article 2 - Basis of Tax for Ocean Marine Insurance
§§ 12101-12107
Chapter 3 - All Insurance Other Than Ocean Marine
§§ 12201-12260
Article 1 - General
§§ 12201-12210
Title - Basis of Tax for Other Than Title Insurers
§§ 12221-12222
Title - Basis of Tax for Title Insurers
§§ 12231-12232
Article 4 - Basis of Tax for Medi-Cal Managed Care Plans
§§ 12240-12242
Article 5 - Prepayments
§§ 12251-12260
Chapter 3.5 - Retaliatory Taxes, Licenses and Fees
§§ 12281-12289
Chapter 4 - Assessment and Effect of Tax
§§ 12301-12495
Article 1 - Tax Returns and Initial Payments
§§ 12301-12307
Article 2 - Initial Assessments
§§ 12411-12414
Article 3 - Deficiency Assessments
§§ 12421-12435
Article 4 - Effect of Tax
§§ 12491-12495
Chapter 5 - Payment and Collection
§§ 12601-12691
Article 1 - Generally
§§ 12601-12602
Article 2 - Interest and Penalties
§§ 12631-12637
Article 3 - Suits for Taxes
§§ 12676-12682
Article 4 - Recovery of Erroneous Refunds
§§ 12691
Chapter 6 - Suspension of Rights of Delinquent Insurers
§§ 12801-12834
Article 1 - Revocation of Certificate of Authority
§§ 12801-12803
Article 2 - Suspended Corporate Insurers
§§ 12832-12834
Chapter 7 - Cancellations and Refunds
§§ 12951-12984
Article 1 - Cancellations
§§ 12951-12952
Article 2 - Refund or Credit for Collected Taxes
§§ 12977-12984
Chapter 8 - Taxpayers’ Suits
§§ 13101-13108
Chapter 9 - Disposition of Proceeds
§§ 13151-13153
Chapter 10 - Administration
§§ 13170