Revenue and Taxation Code section 12003


“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.
Last Updated

May 10, 2025

§ 12003’s source at ca​.gov