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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".