Revenue and Taxation Code section 12106

In computing the tax of a marine insurer issuing participating policies, there shall not be included in underwriting profit the amounts refunded by the insurer on account of premiums previously paid by its policyholders.

Source: Section 12106, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=12106. (updated Jan. 1, 1961; accessed Sep. 22, 2025).

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Sep. 22, 2025

§ 12106's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_12106

Original Source: Section 12106, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=12106. (last accessed May 12, 2025).