reglab/statecodes huggingface dataset:
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6 - PRIVATE RAILROAD CAR TAX › CHAPTER 5 - Overpayments and Refunds › ARTICLE 3 - Cancellations › Section 11597.

11597. (a) Any penalty provided for in Section 11341, 11354, 11405, or 11430 may be canceled by the board upon a finding that (1) the failure to make a timely payment is due to reasonable cause and circumstances beyond the taxpayer’s control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, provided the principal payment is made within 30 days after the delinquency date, or (2) there was an inadvertent error in the amount of payment made by the taxpayer, provided the principal payment for the proper amount of tax due is made within 10 days after the notice of shortage is mailed by the board.
(b) Except as provided in subdivision (c), any taxpayer seeking cancellation of the penalty shall file with the board a petition for cancellation or refund within 20 days of payment of the principal amount of the tax or within 20 days after the board mails notice of the entry of the penalty, whichever date is later. The petition shall be accompanied by a statement under penalty of perjury setting forth the facts upon which the claim for relief is based.
(c) The board shall establish criteria that provides for efficient resolution of requests for relief pursuant to this section.
(Amended by Stats. 2000, Ch. 1052, Sec. 21.3. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6 - PRIVATE RAILROAD CAR TAX › CHAPTER 6 - Administration › Section 11651.

11651. The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part. The board may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect.
(Added by Stats. 1941, Ch. 41.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6 - PRIVATE RAILROAD CAR TAX › CHAPTER 6 - Administration › Section 11651.5.

11651.5. If the board for any reason fails to complete the private railroad car tax assessments by the time specified in Section 11336, it may nevertheless complete them within the next calendar month. In such case there shall be added one calendar month to the dates specified in Sections 11337, 11338, 11401, 11404, and 11405. The board shall notify each assessee by mail at his address as it appears in the records of the board of the substituted dates during which the assessment may be examined, a petition for reassessment filed, and the tax paid without penalty.
(Amended by Stats. 1978, Ch. 1209.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6 - PRIVATE RAILROAD CAR TAX › CHAPTER 6 - Administration › Section 11652.

11652. Every person whose property is subject to tax under this part shall keep such records and other pertinent data with respect to the operation of his private railroad cars as the board requires. The board or its authorized representative may examine the records and data.
(Amended by Stats. 1978, Ch. 1209.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6 - PRIVATE RAILROAD CAR TAX › CHAPTER 6 - Administration › Section 11653.

11653. Every railroad company with lines in this state shall keep such records and other data with respect to the operation of private railroad cars over those lines and make such reports as the board requires. The company shall on demand make the records and data available to the board or its authorized representative.
(Amended by Stats. 1978, Ch. 1209.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6 - PRIVATE RAILROAD CAR TAX › CHAPTER 6 - Administration › Section 11654.

11654. Any person having private railroad cars in his possession or control in this state shall furnish such data concerning the cars as the board may request.
(Amended by Stats. 1978, Ch. 1209.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6 - PRIVATE RAILROAD CAR TAX › CHAPTER 6 - Administration › Section 11655.

11655. (a) Except as provided herein, all information and records relating to the business affairs of persons required to report to the board pursuant to this part shall be held secret by the board.
(b) The board shall disclose information and records to law enforcement agencies, grand juries, and other duly authorized legislative or administrative officials of the state pursuant to their authorization to examine such information and records.
(c) The board also may disclose information, records, and appraisal data relating to state assessment of private railroad companies whose cars operate in interstate commerce to tax officials of other states having duties corresponding to those described by this part. The disclosure shall be limited to instances in which there is a reciprocal exchange of information by the states in which the cars operate, and shall be made only pursuant to a written agreement between the agencies involved. The agreement shall provide that any request for information be in writing, shall specify the information to be exchanged, and shall require that any information furnished be used solely for tax administration purposes and otherwise shall be held secret. The request for information and any written material furnished pursuant to the request shall be open to inspection by the person to whom the information relates at the office of the board in Sacramento.
(Amended by Stats. 1982, Ch. 1465, Sec. 20.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6 - PRIVATE RAILROAD CAR TAX › CHAPTER 6 - Administration › Section 11656.

11656. (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns under Chapter 2 (commencing with Section 11251) of this part, or any person who for compensation prepares any such return for any other person, and who knowingly or recklessly does either of the following, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than one thousand dollars ($1,000) or imprisoned no more than one year, or both, together with the costs of prosecution:
(1) Discloses any information furnished to him or her for, or in connection with, the preparation of the return.
(2) Uses that information for any purpose other than to prepare, or assist in preparing, the return.
(b) Subdivision (a) shall not apply to disclosure of information if that disclosure is made pursuant to the person’s consent or pursuant to a subpoena, court order, or other compulsory legal process.
(Added by Stats. 2000, Ch. 1052, Sec. 21.5. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6 - PRIVATE RAILROAD CAR TAX › CHAPTER 6 - Administration › Section 11657.

11657. (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions are met:
(1) The taxpayer files a claim for the fee and expenses with the board within one year of the date the decision of the board becomes final.
(2) The board, in its sole discretion, finds that the action taken by the board staff was unreasonable.
(3) The board decides that the taxpayer be awarded a specific amount of fees and expenses related to the hearing, in an amount determined by the board in its sole discretion.
(b) To determine whether the board staff has been unreasonable, the board shall consider whether the board staff has established that its position was substantially justified.
(c) The amount of reimbursed fees and expenses shall be limited to the following:
(1) Fees and expenses incurred after the date of the notice of determination, jeopardy determination, or denial of a claim for refund.
(2) If the board finds that the staff was unreasonable with respect to certain issues but reasonable with respect to other issues, the amount of reimbursed fees and expenses shall be limited to those which relate to the issues where the staff was unreasonable.
(d) Any proposed award by the board pursuant to this section shall be available as a public record for at least 10 days prior to the effective date of the award.
(e) The amendments to this section by the act adding this subdivision shall be operative for claims filed on or after January 1, 2001.
(Added by Stats. 2000, Ch. 1052, Sec. 21.7. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6 - PRIVATE RAILROAD CAR TAX › CHAPTER 7 - Disposition of Proceeds › Section 11701.

11701. All money received by the board under this part shall be transmitted to the State Treasurer and shall be deposited in the State Treasury to the credit of the General Fund.
(Added by Stats. 1941, Ch. 41.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6 - PRIVATE RAILROAD CAR TAX › CHAPTER 7 - Disposition of Proceeds › Section 11702.

11702. The money so deposited, or so much thereof as may be necessary, is hereby appropriated for the purpose of making refunds under this part and shall, upon warrant of the Controller, be withdrawn from the State Treasury for such purpose.
(Added by Stats. 1941, Ch. 41.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6.7 - DOCUMENTARY TRANSFER TAX ACT › CHAPTER 2 - Authorization for Tax › Section 11911.

11911. (a) The board of supervisors of any county or city and county, by an ordinance adopted pursuant to this part, may impose, on each deed, instrument, or writing by which any lands, tenements, or other realty sold within the county shall be granted, assigned, transferred, or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his or their direction, when the consideration or value of the interest or property conveyed (exclusive of the value of any lien or encumbrance remaining thereon at the time of sale) exceeds one hundred dollars ($100) a tax at the rate of fifty-five cents ($0.55) for each five hundred dollars ($500) or fractional part thereof.
(b) The legislative body of any city which is within a county which has imposed a tax pursuant to subdivision (a) may, by an ordinance adopted pursuant to this part, impose, on each deed, instrument, or writing by which any lands, tenements, or other realty sold within the city shall be granted, assigned, transferred, or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his or their direction, when the consideration or value of the interest or property conveyed (exclusive of the value of any lien or encumbrance remaining thereon at the time of sale) exceeds one hundred dollars ($100), a tax at the rate of one-half the amount specified in subdivision (a) for each five hundred dollars ($500) or fractional part thereof.
(c) A credit shall be allowed against the tax imposed by a county ordinance pursuant to subdivision (a) for the amount of any tax due to any city by reason of an ordinance adopted pursuant to subdivision (b). No credit shall be allowed against any county tax for a city tax which is not in conformity with this part.
(Added by Stats. 1967, Ch. 1332.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6.7 - DOCUMENTARY TRANSFER TAX ACT › CHAPTER 2 - Authorization for Tax › Section 11911.1.

11911.1. Any ordinance which imposes the documentary transfer tax may require that each deed, instrument or writing by which lands, tenements, or other realty is sold, granted, assigned, transferred, or otherwise conveyed, shall have noted upon it the tax roll parcel number. The number will be used only for administrative and procedural purposes and will not be proof of title and in the event of any conflicts, the stated legal description noted upon the document shall govern. The validity of such a document shall not be affected by the fact that such parcel number is erroneous or omitted, and there shall be no liability attaching to any person for an error in such number or for omission of such number.
(Added by Stats. 1971, Ch. 102.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6.7 - DOCUMENTARY TRANSFER TAX ACT › CHAPTER 2 - Authorization for Tax › Section 11912.

11912. Any tax imposed pursuant to Section 11911 shall be paid by any person who makes, signs or issues any document or instrument subject to the tax, or for whose use or benefit the same is made, signed or issued.
(Added by Stats. 1967, Ch. 1332.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6.7 - DOCUMENTARY TRANSFER TAX ACT › CHAPTER 2 - Authorization for Tax › Section 11913.

11913. The transfer of any mobilehome installed on a foundation system, pursuant to Section 18551 of the Health and Safety Code, and subject to local property taxation shall be subject to this part.
(Added by Stats. 1979, Ch. 1160.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6.7 - DOCUMENTARY TRANSFER TAX ACT › CHAPTER 3 - Exemptions › Section 11922.

11922. Any deed, instrument or writing to which the United States or any agency or instrumentality thereof, any state or territory, or political subdivision thereof, is a party shall be exempt from any tax imposed pursuant to this part when the exempt agency is acquiring title.
(Amended by Stats. 1969, Ch. 1108.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6.7 - DOCUMENTARY TRANSFER TAX ACT › CHAPTER 3 - Exemptions › Section 11923.

11923. (a) Any tax imposed pursuant to this part shall not apply to the making, delivering, or filing of conveyances to make effective any plan of reorganization or adjustment that is any of the following:
(1) Confirmed under the Federal Bankruptcy Code, as amended.
(2) Approved in an equity receivership proceeding in a court involving a railroad corporation, as defined in Section 101 of Title 11 of the United States Code, as amended.
(3) Approved in an equity receivership proceeding in a court involving a corporation, as defined in Section 101 of Title 11 of the United States Code, as amended.
(4) Whereby a mere change in identity, form, or place of organization is effected.
(b) Subdivision (a) shall only apply if the making, delivery, or filing of instruments of transfer or conveyances occurs within five years from the date of the confirmation, approval, or change.
(Amended by Stats. 2009, Ch. 500, Sec. 59. (AB 1059) Effective January 1, 2010.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6.7 - DOCUMENTARY TRANSFER TAX ACT › CHAPTER 3 - Exemptions › Section 11924.

11924. Any tax imposed pursuant to this part shall not apply to the making or delivery of conveyances to make effective any order of the Securities and Exchange Commission, as defined in subdivision (a) of Section 1083 of the Internal Revenue Code of 1954; but only if—
(a) The order of the Securities and Exchange Commission in obedience to which such conveyance is made recites that such conveyance is necessary or appropriate to effectuate the provisions of Section 79k of Title 15 of the United States Code, relating to the Public Utility Holding Company Act of 1935;
(b) Such order specifies the property which is ordered to be conveyed;
(c) Such conveyance is made in obedience to such order.
(Added by Stats. 1967, Ch. 1332.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6.7 - DOCUMENTARY TRANSFER TAX ACT › CHAPTER 3 - Exemptions › Section 11925.

11925. (a) In the case of any realty held by a partnership or other entity treated as a partnership for federal income tax purposes, no levy shall be imposed pursuant to this part by reason of any transfer of an interest in the partnership or other entity or otherwise, if both of the following occur:
(1) The partnership or other entity treated as a partnership is considered a continuing partnership within the meaning of Section 708 of the Internal Revenue Code of 1986.
(2) The continuing partnership or other entity treated as a partnership continues to hold the realty concerned.
(b) If there is a termination of any partnership or other entity treated as a partnership for federal income tax purposes, within the meaning of Section 708 of the Internal Revenue Code of 1986, for purposes of this part, the partnership or other entity shall be treated as having executed an instrument whereby there was conveyed, for fair market value (exclusive of the value of any lien or encumbrance remaining thereon), all realty held by the partnership or other entity at the time of the termination.
(c) Not more than one tax shall be imposed pursuant to this part by a county, city and county or city by reason of a termination described in subdivision (b), and any transfer pursuant thereto, with respect to the realty held by a partnership or other entity treated as a partnership at the time of the termination.
(d) No levy shall be imposed pursuant to this part by reason of any transfer between an individual or individuals and a legal entity or between legal entities that results solely in a change in the method of holding title to the realty and in which proportional ownership interests in the realty, whether represented by stock, membership interest, partnership interest, cotenancy interest, or otherwise, directly or indirectly, remain the same immediately after the transfer.
(Amended by Stats. 1999, Ch. 75, Sec. 1. Effective January 1, 2000.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6.7 - DOCUMENTARY TRANSFER TAX ACT › CHAPTER 3 - Exemptions › Section 11926.

11926. Any tax imposed pursuant to this part shall not apply with respect to any deed, instrument, or writing to a beneficiary or mortgagee, which is taken from the mortgagor or trustor as a result of or in lieu of foreclosure; provided, that such tax shall apply to the extent that the consideration exceeds the unpaid debt, including accrued interest and cost of foreclosure. Consideration, unpaid debt amount and identification of grantee as beneficiary or mortgagee shall be noted on said deed, instrument or writing or stated in an affidavit or declaration under penalty of perjury for tax purposes.
(Amended by Stats. 1974, Ch. 413.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6.7 - DOCUMENTARY TRANSFER TAX ACT › CHAPTER 3 - Exemptions › Section 11927.

11927. (a) Any tax imposed pursuant to this part shall not apply with respect to any deed, instrument, or other writing which purports to transfer, divide, or allocate community, quasi-community, or quasi-marital property assets between spouses for the purpose of effecting a division of community, quasi-community, or quasi-marital property which is required by a judgment decreeing a dissolution of the marriage or legal separation, by a judgment of nullity, or by any other judgment or order rendered pursuant to the Family Code, or by a written agreement between the spouses, executed in contemplation of any such judgment or order, whether or not the written agreement is incorporated as part of any of those judgments or orders.
(b) In order to qualify for the exemption provided in subdivision (a), the deed, instrument, or other writing shall include a written recital, signed by either spouse, stating that the deed, instrument, or other writing is entitled to the exemption.
(Amended by Stats. 1992, Ch. 163, Sec. 133. Effective January 1, 1993. Operative January 1, 1994, by Sec. 161 of Ch. 163.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6.7 - DOCUMENTARY TRANSFER TAX ACT › CHAPTER 3 - Exemptions › Section 11928.

11928. Any tax imposed pursuant to this part shall not apply with respect to any deed, instrument, or other writing by which realty is conveyed by the State of California, any political subdivision thereof, or agency or instrumentality of either thereof, pursuant to an agreement whereby the purchaser agrees to immediately reconvey the realty to the exempt agency.
(Added by Stats. 1987, Ch. 301, Sec. 1.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6.7 - DOCUMENTARY TRANSFER TAX ACT › CHAPTER 3 - Exemptions › Section 11929.

11929. Any tax imposed pursuant to this part shall not apply with respect to any deed, instrument, or other writing by which the State of California, any political subdivision thereof, or agency or instrumentality of either thereof, conveys to a nonprofit corporation realty the acquisition, construction, or improvement of which was financed or refinanced by obligations issued by the nonprofit corporation on behalf of a governmental unit, within the meaning of Section 1.103-1 (b) of Title 26 of the Code of Federal Regulations.
(Added by Stats. 1987, Ch. 301, Sec. 2.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6.7 - DOCUMENTARY TRANSFER TAX ACT › CHAPTER 3 - Exemptions › Section 11930.

11930. Any tax imposed pursuant to this part shall not apply to any deed, instrument, or other writing which purports to grant, assign, transfer, convey, divide, allocate, or vest lands, tenements, or realty, or any interest therein, if by reason of such inter vivos gift or by reason of the death of any person, such lands, tenements, realty, or interests therein are transferred outright to, or in trust for the benefit of, any person or entity.
(Added by Stats. 1996, Ch. 862, Sec. 48. Effective January 1, 1997.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6.7 - DOCUMENTARY TRANSFER TAX ACT › CHAPTER 4 - Administration › Section 11931.

11931. If the legislative body of any city imposes a tax pursuant to subdivision (b) of Section 11911 equal to one-half the amount specified in subdivision (a) of Section 11911, the county in which such city is located shall grant a credit against the county tax in the amount of the city tax if the city’s tax conforms to this part. The county shall collect all taxes imposed pursuant to this part and the county auditor shall allocate the proceeds as follows:
(1) All money which relates to transfers of real property located in unincorporated areas of the county or in a city and county shall be allocated to the county or city and county, as the case may be.
(2) All money which relates to transfers of real property located in a city which imposes a tax on transfers of real property pursuant to this part shall be allocated one-half to such city and one-half to the county.
(3) All money which relates to transfers of real property located in a city which imposes a tax on transfers of real property not in conformity with this part shall not be credited against the county tax and the entire amount collected by the county shall be allocated entirely to the county.
(4) All money which relates to transfers of real property in a city which does not impose a tax on transfers of real property shall be allocated entirely to the county.
(Added by renumbering Section 11932 by Stats. 1968, Ch. 17.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6.7 - DOCUMENTARY TRANSFER TAX ACT › CHAPTER 4 - Administration › Section 11932.

11932. If a county has imposed a tax pursuant to this part, every document subject to tax that is submitted for recordation shall show on the face of the document the amount of tax due and the incorporated or unincorporated location of the lands, tenements, or other realty described in the document.
(Amended by Stats. 2014, Ch. 20, Sec. 1. (AB 1888) Effective January 1, 2015.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6.7 - DOCUMENTARY TRANSFER TAX ACT › CHAPTER 4 - Administration › Section 11933.

11933. If a county has imposed a tax pursuant to this part, the recorder shall not record any deed, instrument, or writing subject to the tax imposed pursuant to this part, unless the tax is paid at the time of recording. A declaration of the amount of tax due, signed by the party determining the tax or his or her agent, shall appear on the face of the document in compliance with Section 11932, and the recorder may rely on that declaration if the recorder has no reason to believe that the full amount of the tax due has not been paid. The declaration shall include a statement that the consideration or value on which the tax due was computed either was, or was not, exclusive of the value of a lien or encumbrance remaining on the interest or property conveyed at the time of sale. Failure to collect the tax due shall not affect the constructive notice otherwise imparted by recording a deed, instrument, or writing.
(Amended by Stats. 2014, Ch. 20, Sec. 2. (AB 1888) Effective January 1, 2015.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6.7 - DOCUMENTARY TRANSFER TAX ACT › CHAPTER 4 - Administration › Section 11934.

11934. Claims for refunds of taxes imposed pursuant to this part shall be governed by the provisions of Chapter 5 (commencing with Section 5096) of Part 9 of Division 1 of this code.
(Added by renumbering Section 11935 by Stats. 1968, Ch. 17.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 6.7 - DOCUMENTARY TRANSFER TAX ACT › CHAPTER 4 - Administration › Section 11935.

11935. (a) Any ordinance adopted pursuant to this part may include an administrative appeal process for resolution of disputes related to the documentary transfer tax.
(b) Whether the amount of documentary transfer tax is determined by an administrative appeal process or established by a court of law, the value of the property established for purposes of determining the amount of documentary transfer tax due shall not be binding on the determination of the value of that property for property tax purposes by the county assessor, by an assessment appeals board, or by a court of law reviewing property tax values established by an assessment appeals board.
(Added by Stats. 2009, Ch. 622, Sec. 6. (SB 816) Effective January 1, 2010.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 1 - General Provisions › ARTICLE 1 - Definitions › Section 12002.

12002. “Ocean marine insurance” means insurance written within this state upon hulls, freights, or disbursements, or upon goods, wares, merchandise, and all other personal property and interests therein, in course of exportation from, importation into any country, or transportation coastwise, including transportation by land or water from point of origin to final destination in respect to, appertaining to, or in connection with, any and all risks or perils of navigation, transit or transportation, any portion of which exportation, importation, transportation, navigation, transit, or shipment is upon any ocean, and upon the property while being prepared for and while awaiting shipment, and during any delays, storage, transshipment or reshipment incident to or in connection with the shipment or transportation. “Ocean marine insurance” includes marine builders and war-risk insurance.
“Ocean marine insurance” does not, for the purpose of taxation of such insurance as provided in subdivision (g) of Section 28 of Article XIII of the Constitution, include insurance written upon:
(a) A hull, which is not a documented vessel registered with the Transportation Department of the United States; or
(b) Anything carried in, attached to, used in transportation of or any risk written in connection with any hull defined in (a) above, unless:
The insurance is upon a customary ocean marine form and such hull and the risks mentioned in (b) above are covered for one who is in the business of:
(1) Renting or chartering boats;
(2) Using boats himself for commercial purposes; or
(3) Building or repairing boats.
Insurance not included in “ocean marine insurance” by this section shall be taxed in accordance with the other provisions of subdivision (g) of Section 28 of Article XIII of the Constitution.
The 1969 amendment of this section shall be construed as a restatement and continuation of the law existing prior to such amendment.
(Amended by Stats. 1974, Ch. 311.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 1 - General Provisions › ARTICLE 1 - Definitions › Section 12003.

12003. “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.
(c) The State Compensation Insurance Fund.
As used in this section, “companies” includes persons, partnerships, joint stock associations, companies and corporations.
(Amended by Stats. 1967, Ch. 1007.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 1 - General Provisions › ARTICLE 1 - Definitions › Section 12005.

12005. “Taxes” means the taxes assessed and levied, or which may be assessed and levied, under the provisions of Section 28 of Article XIII of the State Constitution and of this part.
(Amended by Stats. 1974, Ch. 311.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 1 - General Provisions › ARTICLE 1 - Definitions › Section 12009.

12009. (a) “Medi-Cal managed care plan” or “plan” means any individual, organization, or entity, other than an insurer as described in Section 12003 or a dental managed care plan as described in Section 14087.46 of the Welfare and Institutions Code, that enters into a contract with the State Department of Health Care Services pursuant to Article 2.7 (commencing with Section 14087.3), Article 2.8 (commencing with Section 14087.5), Article 2.81 (commencing with Section 14087.96), Article 2.82 (commencing with Section 14087.98), Article 2.9 (commencing with Section 14088), or Article 2.91 (commencing with Section 14089) of Chapter 7 of, or pursuant to Article 1 (commencing with Section 14200) or Article 7 (commencing with Section 14490) of Chapter 8 of, Part 3 of Division 9 of the Welfare and Institutions Code.
(b) This section shall become operative on July 1, 2012.
(Added by Stats. 2013, Ch. 33, Sec. 2. (SB 78) Effective June 27, 2013. Section operative as of July 1, 2012, by its own provisions.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 2 - Ocean Marine Insurance › ARTICLE 1 - Definitions › Section 12072.

12072. “Current calendar year” means the calendar year for which underwriting profit is computed pursuant to Section 12073.
(Added by Stats. 1941, Ch. 113.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 2 - Ocean Marine Insurance › ARTICLE 1 - Definitions › Section 12073.

12073. “Underwriting profit,” as respects any one calendar year, means the amount arrived at by deducting from the net earned premiums of that calendar year on ocean marine insurance contracts written within the United States:
(a) Losses incurred.
(b) Expenses incurred.
In arriving at “underwriting profit” there shall not be deducted as expenses incurred an amount exceeding 40 per cent of the gross premiums on ocean marine insurance contracts written during the current calendar year.
(Added by Stats. 1941, Ch. 113.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 2 - Ocean Marine Insurance › ARTICLE 1 - Definitions › Section 12074.

12074. “Net earned premiums” means the amount arrived at by:
(a) Deducting all return premiums, premiums on policies not taken, and premiums paid for reinsurance, from
(b) Gross premiums on ocean marine insurance contracts written during the current calendar year, to which remainder is added
(c) Unearned premiums on outstanding ocean marine business at the end of the preceding calendar year, and from which sum is deducted
(d) Unearned premiums on outstanding ocean marine business at the end of the current calendar year.
(Added by Stats. 1941, Ch. 113.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 2 - Ocean Marine Insurance › ARTICLE 1 - Definitions › Section 12075.

12075. “Losses incurred” means gross losses incurred during the current calendar year under ocean marine contracts written within the United States, less reinsurance claims collected or collectible and salvages or recoveries collectible from any source applicable to the losses.
(Added by Stats. 1941, Ch. 113.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 2 - Ocean Marine Insurance › ARTICLE 1 - Definitions › Section 12076.

12076. “Expenses incurred” includes specific and general expenses incurred in the current calendar year on ocean marine contracts written within the United States.
(Added by Stats. 1941, Ch. 113.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 2 - Ocean Marine Insurance › ARTICLE 1 - Definitions › Section 12077.

12077. “Specific expenses” means expenses incurred directly and specifically in connection with earned ocean marine premiums, including all commissions, agency expenses, taxes, licenses, fees, and loss-adjustment expenses, less recoveries or reimbursements on account of or in connection with the commissions or other expenses collected or collectible because of reinsurance or from any other source.
(Added by Stats. 1941, Ch. 113.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 2 - Ocean Marine Insurance › ARTICLE 1 - Definitions › Section 12078.

12078. “General expenses” means the portion of expenses not chargeable specifically to a particular class of insurance which is allocated to earned ocean marine premiums, consisting of that proportion of general or overhead expenses, including salaries of officers and employees, printing and stationery, and taxes of this State and of the United States, which the net premiums of ocean marine insurance written by the insurer bear to the total net premiums from all classes of insurance written by it during the current calendar year.
(Added by Stats. 1941, Ch. 113.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 2 - Ocean Marine Insurance › ARTICLE 2 - Basis of Tax for Ocean Marine Insurance › Section 12101.

12101. Every insurer transacting the business of ocean marine insurance in this State shall annually pay to the State a tax measured by that portion of the underwriting profit of the insurer from ocean marine insurance written in the United States, which the gross premiums of the insurer from ocean marine insurance written in this State bear to the gross premiums of the insurer from ocean marine insurance written within the United States, at the rate of 5 per cent.
(Added by Stats. 1941, Ch. 113.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 2 - Ocean Marine Insurance › ARTICLE 2 - Basis of Tax for Ocean Marine Insurance › Section 12102.

12102. The tax is in lieu of all other state, county and municipal taxes and licenses upon the marine insurer, except taxes upon real estate, any retaliatory exactions imposed by paragraph (3) of subdivision (f) of Section 28 of Article XIII of the Constitution, motor vehicle and other vehicle registration license fees and any other tax or license fee imposed by the state upon vehicles, motor vehicles or the operation thereof, and taxes assessed or levied against the insurer on account of any other class of insurance written by it.
(Amended by Stats. 1974, Ch. 311.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 2 - Ocean Marine Insurance › ARTICLE 2 - Basis of Tax for Ocean Marine Insurance › Section 12103.

12103. Except as otherwise provided in Section 12105, the tax shall be computed each year upon the average annual underwriting profit of the insurer from ocean marine insurance during the preceding three calendar years.
(Added by Stats. 1961, Ch. 740.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 2 - Ocean Marine Insurance › ARTICLE 2 - Basis of Tax for Ocean Marine Insurance › Section 12104.

12104. If the insurer has transacted ocean marine insurance in this State in each of the three calendar years immediately preceding the year in which a tax return is required to be filed, the tax shall be computed as follows:
(a) Divide the average annual premiums of the insurer from ocean marine insurance written by it in this State during the preceding three calendar years by the average annual premiums of the insurer from all ocean marine insurance written in the United States during such calendar years.
(b) Multiply the insurer’s average annual underwriting profit from ocean marine insurance written within the United States during the preceding three calendar years by the figure derived in (a).
(c) Multiply the amount derived in (b) by 5 percent.
(Added by Stats. 1961, Ch. 740.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 2 - Ocean Marine Insurance › ARTICLE 2 - Basis of Tax for Ocean Marine Insurance › Section 12105.

12105. If the insurer has not transacted ocean marine insurance in this State in each of the three calendar years immediately preceding the year in which a tax return is required to be filed, its tax shall be computed on the basis of its premiums and underwriting profits in the last completed calendar year. As soon as the insurer comes within the terms of Section 12104, the taxes computed under the provisions of this section for the two preceding calendar years shall be adjusted to equal the amount of the first tax computed under Section 12104. The adjustment shall be shown as an addition to, or a credit against, the tax computed upon business done in the third calendar year or as soon thereafter as possible.
(Added by Stats. 1961, Ch. 740.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 2 - Ocean Marine Insurance › ARTICLE 2 - Basis of Tax for Ocean Marine Insurance › Section 12106.

12106. In computing the tax of a marine insurer issuing participating policies, there shall not be included in underwriting profit the amounts refunded by the insurer on account of premiums previously paid by its policyholders.
(Added by Stats. 1961, Ch. 740.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 2 - Ocean Marine Insurance › ARTICLE 2 - Basis of Tax for Ocean Marine Insurance › Section 12107.

12107. Whenever in this part the date, April 1st, is used as the beginning date for the computation of interest, attachment of penalties, or the fixing of periods of limitation, the date, June 15th, shall be substituted in lieu thereof with respect to taxes for ocean marine insurance.
(Added by Stats. 1969, Ch. 736.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 3 - All Insurance Other Than Ocean Marine › ARTICLE 1 - General › Section 12201.

12201. (a) Every insurer doing business in this state shall annually pay to the state a tax on the bases, at the rates, and subject to the deductions from the tax hereinafter specified. For purposes of the tax imposed by this chapter, “insurer” shall be deemed to include a home protection company as defined in Section 12740 of the Insurance Code.
(b) This section shall become operative on July 1, 2013.
(Repealed (in Sec. 4) and added by Stats. 2013, Ch. 33, Sec. 5. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 3 - All Insurance Other Than Ocean Marine › ARTICLE 1 - General › Section 12202.

12202. The rate of tax to be applied to the basis of the annual tax in respect to each year is 2.35 percent except the rate to be applied to the basis in respect to the years 1982, 1983, 1984, and 1985 is 2.33 percent and except that as to gross premiums received upon policies or contracts issued in connection with a pension plan or profit-sharing plan exempt or qualified under Section 401(a), 403(b), 404, 408(b), or 501(a) of the United States Internal Revenue Code as they may be amended or renumbered from time to time, the rate of tax shall be the percentage set forth below opposite each year:
Year
Percentage
1960  ........................
2.15
1961  ........................
1.95
1962  ........................
1.75
1963  ........................
1.55
1964  ........................
1.35
1965 through 1968  ........................
1.00
1969 and each year thereafter  ........................
0.50
(Amended by Stats. 1982, Ch. 327, Sec. 160. Effective June 30, 1982.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 3 - All Insurance Other Than Ocean Marine › ARTICLE 1 - General › Section 12202.1.

12202.1. Notwithstanding the rate specified by Section 12202, the gross premiums tax rate paid by insurers for any premiums collected between November 8, 1988 and January 1, 1991 shall be adjusted by the Board of Equalization in January of each year so that the gross premium tax revenues collected for each prior calendar year shall be sufficient to compensate for changes in such revenues, if any, including changes in anticipated revenues, arising from this act. In calculating the necessary adjustment, the Board of Equalization shall consider the growth in premiums in the most recent three year period, and the impact of general economic factors including, but not limited to, the inflation and interest rates.
(Added November 8, 1988, by initiative Proposition 103, Sec. 6.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 3 - All Insurance Other Than Ocean Marine › ARTICLE 1 - General › Section 12203.

12203. 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.
(Added by renumbering Section 12264 by Stats. 1961, Ch. 740.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 3 - All Insurance Other Than Ocean Marine › ARTICLE 1 - General › Section 12204.

12204. (a) The tax imposed on insurers by this chapter is in lieu of all other taxes and licenses, state, county, and municipal, upon those insurers and their property, except:
(1) Taxes upon their real estate.
(2) Any retaliatory exactions imposed by paragraph (3) of subdivision (f) of Section 28 of Article XIII of the California Constitution.
(3) The tax on ocean marine insurance.
(4) Motor vehicle and other vehicle registration license fees and any other tax or license fee imposed by the state upon vehicles, motor vehicles, or the operation thereof.
(5) That each corporate or other attorney-in-fact of a reciprocal or interinsurance exchange shall be subject to all taxes imposed upon corporations or others doing business in the state, other than taxes on income derived from its principal business as attorney-in-fact.
(b) This section shall become operative on July 1, 2013.
(Repealed (in Sec. 7) and added by Stats. 2013, Ch. 33, Sec. 8. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 3 - All Insurance Other Than Ocean Marine › ARTICLE 1 - General › Section 12205.

12205. It is the intent of the Legislature that the amount of the state low-income housing tax credit allocated to a project pursuant to Section 12206 shall not exceed an amount in addition to the federal tax credit that is necessary for the financial feasibility of the project and its viability throughout the extended use period.
(Added by Stats. 1993, Ch. 1222, Sec. 1. Effective October 11, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 7 - INSURANCE TAXATION › CHAPTER 3 - All Insurance Other Than Ocean Marine › ARTICLE 1 - General › Section 12207.

12207. (a) For the taxable years beginning on or after January 1, 2017, and before January 1, 2028, there shall be allowed as a credit against the “tax,” as described in Section 12202 or 12231, an amount equal to 50 percent of the amount contributed by the taxpayer for the taxable year to the College Access Tax Credit Fund, as allocated and certified by the California Educational Facilities Authority.
(b) (1) The aggregate amount of credit that may be allocated and certified pursuant to this section, Section 17053.87, and Section 23687 shall be an amount equal to five hundred million dollars ($500,000,000).
(2) (A) For the purposes of this section, the California Educational Facilities Authority shall do all of the following:
(i) On a first-come-first-served basis, allocate and certify tax credits to taxpayers under this section.
(ii) Establish a procedure for taxpayers to contribute to the College Access Tax Credit Fund and to obtain from the California Educational Facilities Authority a certification for the credit allowed by this section. The procedure shall require the California Educational Facilities Authority to certify the contribution amount eligible for credit within 45 days following receipt of the contribution.
(iii) Provide to the Department of Insurance a copy of each credit certificate issued for the calendar year by March 1 of the calendar year immediately following the year in which those certificates are issued.
(B) (i) The California Educational Facilities Authority shall adopt any regulations necessary or appropriate to implement this paragraph.
(ii) The Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code) shall not apply to any regulation adopted by the California Educational Facilities Authority pursuant to clause (i).
(c) In the case where the credit allowed by this section exceeds the “tax,” the excess may be carried over to reduce the “tax” in the following year, and succeeding five years if necessary, until the credit is exhausted.
(d) The tax credit allowed by subdivision (a), subdivision (a) of Section 17053.87, and subdivision (a) of Section 23687 for donations to the College Access Tax Credit Fund shall be known as the College Access Tax Credit.
(e) This section shall remain in effect only until December 1, 2028, and as of that date is repealed.
(Amended by Stats. 2022, Ch. 976, Sec. 2. (AB 2880) Effective January 1, 2023. Repealed as of December 1, 2028, by its own provisions.)