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Business Taxes Law Guide—Revision 2024
Tax on Insurers Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 7. Insurance Taxation
Chapter 2. Ocean Marine Insurance
Article 1. Definitions
Section 12071
12071. Application of definitions. The definitions contained in this article apply with respect to ocean marine insurance.
History—Stats. 1961, p. 1980, operative January 1, 1962, substituted "with respect to ocean marine insurance" for "only to this chapter".