{"code":"RTC","codeName":"Revenue and Taxation Code","section":"12071","citation":"Rev. & Tax. Code, § 12071","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 2. Ocean Marine Insurance [12071. - 12107.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7/chapter-2"},{"name":"ARTICLE 1. Definitions [12071. - 12078.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7/chapter-2/article-1"}],"history":"Amended by Stats. 1961, Ch. 740.","effective":null,"html":"<p>The definitions contained in this article apply with respect to ocean marine insurance.</p>","text":"The definitions contained in this article apply with respect to ocean marine insurance.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/definitions-12071","source":"California Legislative Information bulk export (pubinfo)"}