Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 13203 — NONADMITTED INSURANCE TAX
Cal. Rev. & Tax. Code § 13203
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1995-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
For purposes of this part:
Citator
Cal. Rev. & Tax. Code § 13203 — NONADMITTED INSURANCE TAX is in force in the current edition of the Code, and nothing recorded condemns it.
For purposes of this part:
(a) “Person” means an individual, bank, corporation, partnership, limited liability company, society, association, organization, joint stock company, estate, or trust, or a receiver, trustee, assignee, referee or any other person acting in a fiduciary capacity, whether appointed by a court or otherwise, or any combination thereof.
(b) “Taxpayer” means any person subject to the tax imposed by this part.