{"code":"RTC","codeName":"Revenue and Taxation Code","section":"12210","citation":"Rev. & Tax. Code, § 12210","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 Stats. 2000, Ch. 614, Sec. 1.   Effective January 1, 2001.","effective":"2001-01-01","html":"<p>(a) A life insurer or life insurance agent shall inform his or her client of the tax imposed under this part.</p><p>(b) A life insurer or life insurance agent who quotes only one price that includes the gross premiums tax is exempt from compliance with the requirements of subdivision (a).</p>","text":"(a) A life insurer or life insurance agent shall inform his or her client of the tax imposed under this part. (b) A life insurer or life insurance agent who quotes only one price that includes the gross premiums tax is exempt from compliance with the requirements of subdivision (a).","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-12210","source":"California Legislative Information bulk export (pubinfo)"}