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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 5. Prepayments*
Section 12259
12259. State Compensation Insurance Fund. The provisions of this article apply to the State Compensation Insurance Fund as well as to private insurers.
* Article 5 was added by Stats. 1969, p. 1473, in effect August 14, 1969, operative January 1, 1970.