Laws, Regulations and Annotations

Article 1. General

• 12201 Annual tax
• 12202 Rate of tax
• 12202.1 Adjustment of rate of tax
• 12202.2 "Insurer that has a corporate affiliate that is a health care service plan or health plan" defined; gross premiums tax rate
• 12203 State Compensation Insurance Fund subject to tax
• 12204 In lieu of other taxes; exceptions
• 12205 Legislative intent
• 12206 Low income housing tax credit
• 12207 Disallowed tax credit [Repealed.]
• 12207 Credit for contributions to College Access Tax Credit Fund
• 12208 Pilot project insurance tax credit

• 12209 Community development financial institution tax credit
• 12210 Disclosure of tax

Article 2. Basis of Tax for Other Than Title Insurers

• 12221 "Gross premiums" as basis of tax
• 12222 Funds for annuity purchases

Article 3. Basis of Tax for Title Insurers

• 12231 "Income upon business" as basis of tax
• 12232 "Investments" defined
• 12233 Title insurer doing trust business [Repealed.]

Article 4. Basis of Tax for Medi-Cal Managed Care Plans

• 12240 "Total operating revenue" as basis of tax
• 12241 "Total operating revenue" defined
• 12242 Repeal date
• 12243 "Total operating revenue" exemption

Article 5. Prepayments

• 12251 Prepayments
• 12252 Notification; amounts due [Repealed.]
• 12253 Remittance of prepayment

• 12253.5 Remittance of prepayment; 1983 calendar year
• 12254 Amount of prepayment
• 12255 Extension of time
• 12256 Payments credited on annual tax
• 12257 Overpayment
• 12258 Penalty and interest
• 12259 State Compensation Insurance Fund
• 12260 Relief from prepayments