Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Tax on Insurers Law

Chapter 1. General Provisions

Article 1. Definitions

Section 12005

12005. "Taxes." "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.

History.—Added by Stats. 1961, p. 1980, operative January 1, 1962. Stats. 1974, p. 619, operative November 6, 1974, substituted "Section 28" for "Section 144/5".