Chapter 2

Article 2. Basis of Tax For Ocean Marine Insurance

• Ca. Rev. and Tax. Code § 12101 Payment of Tax; Measure
• Ca. Rev. and Tax. Code § 12102 Tax In Lieu of Other Taxes and Licenses; Exceptions
• Ca. Rev. and Tax. Code § 12103 Annual Computation of Tax
• Ca. Rev. and Tax. Code § 12104 Computation of Tax If Insurer Has Transacted Ocean Marine Insurance In State In Each of Three Preceding Calendar Years
• Ca. Rev. and Tax. Code § 12105 Computation of Tax If Insurer Has Not Transacted Ocean Marine Insurance In State In Each of Three Preceding Calendar Years
• Ca. Rev. and Tax. Code § 12106 Marine Insurer Issuing Participating Policies
• Ca. Rev. and Tax. Code § 12107 Substitution of Date