§ 12101 Every insurer transacting the business of ocean marine insurance in …
§ 12102 The tax is in lieu of all other state, county and municipal taxes and …
§ 12103 Except as otherwise provided in Section 12105, the tax shall be …
§ 12104 If the insurer has transacted ocean marine insurance in this State in …
§ 12105 If the insurer has not transacted ocean marine insurance in this …
§ 12106 In computing the tax of a marine insurer issuing participating …
§ 12107 Whenever in this part the date, April 1st, is used as the beginning …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 7 > Chapter 2 > Article 2 - Basis of Tax for Ocean Marine Insurance

  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Contract: A legal written agreement that becomes binding when signed.
  • County: includes city and county. See California Revenue and Taxation Code 15
  • Insurer: as used in this part includes each of the following:

    California Revenue and Taxation Code 12003

  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.