Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
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".