Section 12003.
Cal. Revenue and Taxation Code - RTC § 12003.
in effect“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.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026