Insurance Code section 685.5

The reduction in the gross premiums tax rate made by Section 12202.2 of the Revenue and Taxation Code shall not be considered in any determination by the Insurance Commissioner to impose or enforce a tax under the retaliatory tax provisions of Section 685 to 685.4, inclusive, and reported pursuant to Section 12281, 12287, 12288, and 12289 of the Revenue and Taxation Code.

Source: Section 685.5, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=INS§ionNum=685.­5.­ (updated Jun. 9, 2016; accessed Jun. 9, 2025).

Last Updated

Jun. 9, 2016

§ 685.5’s source at ca​.gov