{"code":"RTC","codeName":"Revenue and Taxation Code","section":"12072","citation":"Rev. & Tax. Code, § 12072","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":"Added by Stats. 1941, Ch. 113.","effective":null,"html":"<p>“Current calendar year” means the calendar year for which underwriting profit is computed pursuant to Section <a href=\"/rtc/12073\">12073</a>.</p>","text":"“Current calendar year” means the calendar year for which underwriting profit is computed pursuant to Section 12073.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/definitions-12072","source":"California Legislative Information bulk export (pubinfo)"}