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Business Taxes Law Guide—Revision 2025
Tax on Insurers Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 7. Insurance Taxation
- Chapter 1. General Provisions. §§ 12001–12009
- Chapter 2. Ocean Marine Insurance. §§ 12071–12107
- Chapter 3. All Insurance Other Than Ocean Marine. §§ 12201–12260
- Chapter 3.5. Retaliatory Taxes, Licenses and Fees. §§ 12281–12290
- Chapter 4. Assessment and Effect of Tax. §§ 12301–12495
- Chapter 5. Payment and Collection. §§ 12601–12691