Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 12202 — General
Cal. Rev. & Tax. Code § 12202
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1982-06-30
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The rate of tax to be applied to the basis of the annual tax in respect to each year is 2.35 percent except the rate to be applied to the basis in respect to the years 1982, 1983, 1984, and 1985 is 2.33 percent and except that as to gross premiums received upon policies or contracts issued in…
Citator
Cal. Rev. & Tax. Code § 12202 — General is in force in the current edition of the Code, and nothing recorded condemns it.
The rate of tax to be applied to the basis of the annual tax in respect to each year is 2.35 percent except the rate to be applied to the basis in respect to the years 1982, 1983, 1984, and 1985 is 2.33 percent and except that as to gross premiums received upon policies or contracts issued in connection with a pension plan or profit-sharing plan exempt or qualified under Section 401(a), 403(b), 404, 408(b), or 501(a) of the United States Internal Revenue Code as they may be amended or renumbered from time to time, the rate of tax shall be the percentage set forth below opposite each year:
|
Year |
Percentage |
|
1960 |
2.15 |
|
1961 |
1.95 |
|
1962 |
1.75 |
|
1963 |
1.55 |
|
1964 |
1.35 |
|
1965 through 1968 |
1.00 |
|
1969 and each year thereafter |
0.50 |