(a) Every insurer doing business in this state shall annually pay to the state a tax on the bases, at the rates, and subject to the deductions from the tax hereinafter specified. For purposes of the tax imposed by this chapter, “insurer” shall be deemed to include a home protection company as defined in § 12740 of the Insurance Code.

(b) This section shall become operative on July 1, 2013.

Terms Used In California Revenue and Taxation Code 12201

  • Insurer: as used in this part includes each of the following:

    California Revenue and Taxation Code 12003

(Repealed (in Sec. 4) and added by Stats. 2013, Ch. 33, Sec. 5. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)