California CodesRTC CodeDivision 2 - OTHER TAXESPart 7 - INSURANCE TAXATIONChapter 1 - General ProvisionsArticle 1 - Definitions§ 12007§ 12007Added by Stats. 1961, Ch. 740.“Commissioner” means the State Insurance Commissioner.Cite this sectionCal. Rev. & Tax. Code § 12007 (2026)Copyhttps://ca.codecond.com/codes/rtc/division-2-other-taxes/part-7-insurance-taxation/chapter-1-general-provisions/article-1-definitions/section-12007CopyOther sections in Article 1 - Definitions§ 12001§ 12002§ 12003§ 12004§ 12005§ 12006§ 12007§ 12008§ 12009← § 12006§ 12008 →