{"code":"RTC","codeName":"Revenue and Taxation Code","section":"13203","citation":"Rev. & Tax. Code, § 13203","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 7.5. NONADMITTED INSURANCE TAX [13201. - 13222.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7.5"}],"history":"Amended by Stats. 1994, Ch. 1010, Sec. 223.6.   Effective January 1, 1995.","effective":"1995-01-01","html":"<p>For purposes of this part:</p><p>(a) “Person” means an individual, bank, corporation, partnership, limited liability company, society, association, organization, joint stock company, estate, or trust, or a receiver, trustee, assignee, referee or any other person acting in a fiduciary capacity, whether appointed by a court or otherwise, or any combination thereof.</p><p>(b) “Taxpayer” means any person subject to the tax imposed by this part.</p>","text":"For purposes of this part: (a) “Person” means an individual, bank, corporation, partnership, limited liability company, society, association, organization, joint stock company, estate, or trust, or a receiver, trustee, assignee, referee or any other person acting in a fiduciary capacity, whether appointed by a court or otherwise, or any combination thereof. (b) “Taxpayer” means any person subject to the tax imposed by this part.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/nonadmitted-insurance-tax-13203","source":"California Legislative Information bulk export (pubinfo)"}