California Revenue and Taxation Code PART 7.5 - NONADMITTED INSURANCE TAX

• Section 13201.
  This part shall be known and may be cited as the Nonadmitted Insurance Tax Law.(Added by Stats. 1993, Ch. 1142, Sec. 3. Effective October 11,
• Section 13203.
  For purposes of this part:(a) “Person” means an individual, bank, corporation, partnership, limited liability company, society, association, organization, joint stock company, estate, or trust, or a...
• Section 13210.
  (a) For gross premiums paid or to be paid on insurance contracts that take effect or are renewed on or after January 1, 1994, every California...
• Section 13220.
  (a) Every person subject to this part shall file with the Franchise Tax Board a return prescribed by the board on or before the first day...
• Section 13221.
  In the event that a person subject to tax is delinquent in the payment of any amount due under this part, and that person also...
• Section 13222.
  (a) All amounts collected shall be transmitted to the Treasurer and deposited in the State Treasury to the credit of the Insurance Tax Fund that is...

Last modified: October 22, 2018