California Revenue and Taxation Code

§ 12204

RTC § 12204 Effective Jun 27, 2013Div. 2 · Part 7 · Ch. 3 · Art. 1

Statute text

(a)The tax imposed on insurers by this chapter is in lieu of all other taxes and licenses, state, county, and municipal, upon those insurers and their property, except:

(1)Taxes upon their real estate.

(2)Any retaliatory exactions imposed by paragraph (3) of subdivision (f) of Section 28 of Article XIII of the California Constitution.

…

Legislative history

Repealed (in Sec. 7) and added by Stats. 2013, Ch. 33, Sec. 8. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.