California Revenue and Taxation Code ARTICLE 1 - General

• Section 12201.
  (a) Every insurer doing business in this state shall annually pay to the state a tax on the bases, at the rates, and subject to the...
• Section 12202.
  The rate of tax to be applied to the basis of the annual tax in respect to each year is 2.35 percent except the rate...
• Section 12202.1.
  Notwithstanding the rate specified by Section 12202, the gross premiums tax rate paid by insurers for any premiums collected between November 8, 1988 and January...
• Section 12202.2.
  (a) Notwithstanding the rate specified by Section 12202, the gross premiums tax rate for premiums received for the provision of health insurance, as defined in subdivision...
• Section 12203.
  The State Compensation Insurance Fund shall annually pay a tax computed on the same bases, at the same rates, and subject to the same deductions...
• Section 12204.
  (a) The tax imposed on insurers by this chapter is in lieu of all other taxes and licenses, state, county, and municipal, upon those insurers and...
• Section 12205.
  It is the intent of the Legislature that the amount of the state low-income housing tax credit allocated to a project pursuant to Section 12206...
• Section 12206.
  (a) (1) There shall be allowed as a credit against the “tax,” described by Section 12201, a state low-income housing tax credit in an amount equal to...
• Section 12207.
  (a) For the taxable years beginning on or after January 1, 2017, and before January 1, 2023, there shall be allowed as a credit against the...
• Section 12208.
  (a) There shall be allowed as a credit against the amount of tax, as defined in Section 28 of Article XIII of the California Constitution, an...
• Section 12210.
  (a) A life insurer or life insurance agent shall inform his or her client of the tax imposed under this part.(b) A life insurer or life insurance...

Last modified: October 22, 2018