Cal. Rev. & Tax. Code § 12003

Current through the 2024 Legislative Session.

Section 12003 - "Insurer" defined

"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.

Ca. Rev. and Tax. Code § 12003

Amended by Stats. 1967, Ch. 1007.