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.

Source: Section 12003, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=12003.­ (updated Jan. 1, 1967; accessed Jul. 21, 2025).

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Verified:
Jul. 21, 2025

§ 12003's source at ca​.gov