Revenue and Taxation Code section 12201

(a)

Every insurer doing business in this state shall annually pay to the state a tax on the bases, at the rates, and subject to the deductions from the tax hereinafter specified. For purposes of the tax imposed by this chapter, “insurer” shall be deemed to include a home protection company as defined in Section 12740 of the Insurance Code.

(b)

This section shall become operative on July 1, 2013.

Source: Section 12201, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=12201.­ (updated Jun. 27, 2013; accessed Jul. 20, 2026).

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Verified:
Jul. 20, 2026

§ 12201's source at ca​.gov