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  3. Revenue & Taxation Code
  4. Div. 2
  5. Part 7

Part 7
Insurance Taxation

Chapters

1
General Provisions
Sections 12001–12009
2
Ocean Marine Insurance
Sections 12071–12107
3
All Insurance Other than Ocean Marine
Sections 12201–12260
3.5
Retaliatory Taxes, Licenses and Fees
Sections 12281–12289
4
Assessment and Effect of Tax
Sections 12301–12495
5
Payment and Collection
Sections 12601–12691
6
Suspension of Rights of Delinquent Insurers
Sections 12801–12834
7
Cancellations and Refunds
Sections 12951–12984
8
Taxpayers’ Suits
Sections 13101–13108
9
Disposition of Proceeds
Sections 13151–13153
10
Administration
Section 13170
 



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Location: https://california.public.law/codes/revenue_and_taxation_code,_division_2,_part_7

Blank Outline Levels

The legislature occasionally skips outline levels. For example:

(3) A person may apply [...]
(4)(a) A person petitioning for relief [...]

In this example, (3), (4), and (4)(a) are all outline levels, but (4) was omitted by its authors. It's only implied. This presents an interesting challenge when laying out the text. We've decided to display a blank section with this note, in order to aide readability.

Trust but verify.

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