California Revenue and Taxation Code Section 12075

CA Rev & Tax Code § 12075 (2017)  

“Losses incurred” means gross losses incurred during the current calendar year under ocean marine contracts written within the United States, less reinsurance claims collected or collectible and salvages or recoveries collectible from any source applicable to the losses.

(Added by Stats. 1941, Ch. 113.)

Last modified: October 25, 2018