{"code":"RTC","codeName":"Revenue and Taxation Code","section":"12003","citation":"Rev. & Tax. Code, § 12003","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 7. INSURANCE TAXATION [12001. - 13170.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7"},{"name":"CHAPTER 1. General Provisions [12001. - 12009.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7/chapter-1"},{"name":"ARTICLE 1. Definitions [12001. - 12009.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7/chapter-1/article-1"}],"history":"Amended by Stats. 1967, Ch. 1007.","effective":null,"html":"<p>“Insurer” as used in this part includes each of the following:</p><p>(a) Insurance companies or associations.</p><p>(b) Reciprocal or interinsurance exchanges, together with their corporate or other attorneys in fact considered as a single unit.</p><p>(c) The State Compensation Insurance Fund.</p><p>As used in this section, “companies” includes persons, partnerships, joint stock associations, companies and corporations.</p>","text":"“Insurer” as used in this part includes each of the following: (a) Insurance companies or associations. (b) Reciprocal or interinsurance exchanges, together with their corporate or other attorneys in fact considered as a single unit. (c) The State Compensation Insurance Fund. As used in this section, “companies” includes persons, partnerships, joint stock associations, companies and corporations.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/definitions-12003","source":"California Legislative Information bulk export (pubinfo)"}