California Revenue and Taxation Code ARTICLE 3 - Basis of Tax for Title Insurers

• Section 12231.
  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...
• Section 12232.
  “Investments,” as used in Section 12231, includes property acquired by an insurer in the settlement or adjustment of claims against it but excludes investments in...

Last modified: October 22, 2018