Part 7. Insurance Taxation

Chapter 1. General Provisions

• Article 1. Definitions

Chapter 2

• Article 2. Basis of Tax For Ocean Marine Insurance

Chapter 3. All Insurance Other Than Ocean Marine

• Article 1. General
• Article 2. Basis of Tax For Other Than Title Insurers
• Article 3. Basis of Tax For Title Insurers
• Article 4. Basis of Tax For Medi-Cal Managed Care Plans
• Article 5. Prepayments

Chapter 3.5. Retaliatory Taxes, Licenses and Fees

• Ca. Rev. and Tax. Code § 12281 Retaliatory Tax Return; Amendment
• Ca. Rev. and Tax. Code § 12287 Payment of Retaliatory Tax
• Ca. Rev. and Tax. Code § 12288 Deficiency Assessments
• Ca. Rev. and Tax. Code § 12289 Applicability

Chapter 4. Assessment and Effect of Tax

• Article 1. Tax Returns and Initial Payments
• Article 2. Initial Assessments
• Article 3. Deficiency Assessments
• Article 4. Effect of Tax

Chapter 5. Payment and Collection

• Article 1. Generally
• Article 2. Interest and Penalties
• Article 3. Suits For Taxes
• Article 4. Recovery of Erroneous Refunds

Chapter 6. Suspension of Rights of Delinquent Insurers

• Article 1. Revocation of Certificate of Authority
• Article 2. Suspended Corporate Insurers

Chapter 7. Cancellations and Refunds

• Article 1. Cancellations
• Article 2. Refund Or Credit For Collected Taxes

Chapter 8. Taxpayers' Suits

• Ca. Rev. and Tax. Code § 13101 No Injunction Or Writ of Mandate to Prevent Assessment Or Collection
• Ca. Rev. and Tax. Code § 13102 Claim For Refund Or Credit As Prerequisite
• Ca. Rev. and Tax. Code § 13103 Action Against Board
• Ca. Rev. and Tax. Code § 13104 Action Against Board of Board Fails to Mail Notice of Action
• Ca. Rev. and Tax. Code § 13105 Waiver
• Ca. Rev. and Tax. Code § 13106 Credit On Taxes Due and Payable; Balance Refunded
• Ca. Rev. and Tax. Code § 13107 Interest
• Ca. Rev. and Tax. Code § 13108 Action Brought By Or In Name of Assignee

Chapter 9. Disposition of Proceeds

• Ca. Rev. and Tax. Code § 13151 Insurance Tax Fund
• Ca. Rev. and Tax. Code § 13152 Use of Money In Insurance Tax Fund
• Ca. Rev. and Tax. Code § 13153 Payment By State Compensation Insurance Fund

Chapter 10. Administration

• Ca. Rev. and Tax. Code § 13170 Rules and Regulations