California Revenue and Taxation Code Section 12231

CA Rev & Tax Code § 12231 (2017)  

In the case of an insurer transacting title insurance in this State, the basis of the tax is, in respect to each year, all income upon business done in this State, except:

(a) Interest and dividends.

(b) Rents from real property.

(c) Profits from the sale or other disposition of investments.

(d) Income from investments.

(Added by Stats. 1961, Ch. 740.)

Last modified: October 25, 2018