Revenue and Taxation Code section 12232

“Investments,” as used in Section 12231, includes property acquired by an insurer in the settlement or adjustment of claims against it but excludes investments in title plants and title records. Income derived directly or indirectly from the use of title plants and title records is included in the basis of the tax.

Source: Section 12232, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=12232. (accessed Jun. 2, 2025).

12231
12232

Last Updated

May 12, 2025

§ 12232’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_12232

Original Source: Section 12232, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=12232. (last accessed May 12, 2025).