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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 3. All Insurance Other Than Ocean Marine
Article 4. Basis of Tax for Medi-Cal Managed Care Plans*
Section 12241
12241. "Total operating revenue" defined. For purposes of this article, "total operating revenue" means all amounts received by a Medi-Cal managed care plan in premium or capitation payments for the coverage or provision of all health care services, including, but not limited to, Medi-Cal services. Total operating revenue shall not include amounts received by a Medi-Cal managed care plan pursuant to a subcontract with a Medi-Cal managed care plan to provide health care services to Medi-Cal beneficiaries.
History—Added by Stats. 2013, Ch. 33 (SB 78), in effect June 27, 2013, but operative July 1, 2012.
* Article 4 was added by Stats. 2009, Ch. 157 (AB 1422), in effect September 22, 2009, and repealed effective January 1, 2013, by Stats. 2011, Ch. 11x1 (ABx1 21).