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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 12243
12243. Exemption. (a) There are exempted from the taxes imposed by this part the total operating revenue of Medi-Cal managed care plans.
(b) This section shall become operative on the date that the Director of Finance makes a notification pursuant to Section 99047 of the Government Code.
History—Added by Stats. 2011, Ch. 11x1 (ABx1 21), in effect September 16, 2011.
* Article 4 was added by Stats. 2009, Ch. 157 (AB 1422), in effect September 22, 2009.