California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 7. INSURANCE TAXATION |
Chapter 1. General Provisions |
ARTICLE 1. Definitions |
Section 12003.
Latest version.
-
"Insurer" as used in this part includes each of the following:
(a) Insurance companies or associations.
(b) Reciprocal or interinsurance exchanges, together with their corporate or other attorneys in fact considered as a single unit.
(c) The State Compensation Insurance Fund.
As used in this section, "companies" includes persons, partnerships, joint stock associations, companies and corporations.
(Amended by Stats. 1967, Ch. 1007.)