California Codes > Revenue and Taxation Code > Division 2 > Part 7 > Chapter 3 > Article 3 – Basis of Tax for Title Insurers
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§ 12231 | In the case of an insurer transacting title insurance in this State, … |
§ 12232 | “Investments,” as used in Section 12231, includes property acquired … |
Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 7 > Chapter 3 > Article 3 - Basis of Tax for Title Insurers
- 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.
- Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.