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BTLG Table of Contents > Tax on Insurers Law > Chapter 1 > Section 12005

Tax on Insurers Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 7. Insurance Taxation

Chapter 1. General Provisions

Article 1. Definitions

Section 12005

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12005. "Taxes." "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 State Constitution and of this part.

History—Added by Stats. 1961, p. 1980, operative January 1, 1962. Stats. 1974, p. 619, operative November 6, 1974, substituted "Section 28" for "Section 144/5".