Insurance Code section 995.4


An insurer, notwithstanding the provisions of any contingent or retrospective compensation arrangement with any person, shall maintain as a liability, as part of its unearned premium reserve the unearned portion of all premium charges made to insureds without deduction for uncollected charges.

Source: Section 995.4, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=INS§ionNum=995.­4.­ (updated Jan. 1, 1965; accessed Jun. 25, 2025).

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Verified:
Jun. 30, 2025

§ 995.4's source at ca​.gov