California Revenue and Taxation Code
§ 12003
RTC § 12003Div. 2 · Part 7 · Ch. 1 · Art. 1
Statute text
View on leginfo.ca.gov“Insurer” as used in this part includes each of the following:
(a)Insurance companies or associations.
(b)Reciprocal or interinsurance exchanges, together with their corporate or other attorneys in fact considered as a single unit.
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Legislative history
Amended by Stats. 1967, Ch. 1007.