California Revenue and Taxation Code ARTICLE 1 - Definitions

• Section 12001.
  Unless the context otherwise requires, the definitions set forth in this article govern the construction of this part.(Added by Stats. 1941, Ch. 113.)
• Section 12002.
  “Ocean marine insurance” means insurance written within this state upon hulls, freights, or disbursements, or upon goods, wares, merchandise, and all other personal property and...
• Section 12003.
  “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...
• Section 12004.
  “Marine insurer” means an insurer transacting ocean marine insurance.(Added by Stats. 1941, Ch. 113.)
• Section 12005.
  “Taxes” means the taxes assessed and levied, or which may be assessed and levied, under the provisions of Section 28 of Article XIII of the...
• Section 12006.
  “Board” means the State Board of Equalization.(Added by Stats. 1961, Ch. 740.)
• Section 12007.
  “Commissioner” means the State Insurance Commissioner.(Added by Stats. 1961, Ch. 740.)
• Section 12008.
  “Controller” means the State Controller.(Added by Stats. 1961, Ch. 740.)
• Section 12009.
  (a) “Medi-Cal managed care plan” or “plan” means any individual, organization, or entity, other than an insurer as described in Section 12003 or a dental managed...

Last modified: October 22, 2018