Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 12003 — Definitions
Cal. Rev. & Tax. Code § 12003
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“Insurer” as used in this part includes each of the following:
Citator
Cal. Rev. & Tax. Code § 12003 — Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
“Insurer” as used in this part includes each of the following:
(a) Insurance companies or associations.
(b) Reciprocal or interinsurance exchanges, together with their corporate or other attorneys in fact considered as a single unit.
(c) The State Compensation Insurance Fund.
As used in this section, “companies” includes persons, partnerships, joint stock associations, companies and corporations.