{"code":"RTC","codeName":"Revenue and Taxation Code","section":"12203","citation":"Rev. & Tax. Code, § 12203","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 3. All Insurance Other Than Ocean Marine [12201. - 12260.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7/chapter-3"},{"name":"ARTICLE 1. General [12201. - 12210.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7/chapter-3/article-1"}],"history":"Added by renumbering Section 12264 by Stats. 1961, Ch. 740.","effective":null,"html":"<p>The State Compensation Insurance Fund shall annually pay a tax computed on the same bases, at the same rates, and subject to the same deductions specified in this chapter, as those applicable to private insurers.</p>","text":"The State Compensation Insurance Fund shall annually pay a tax computed on the same bases, at the same rates, and subject to the same deductions specified in this chapter, as those applicable to private insurers.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-12203","source":"California Legislative Information bulk export (pubinfo)"}