Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Tax on Insurers Law
Chapter 3. All Insurance Other Than Ocean Marine.
Article 1. General*
(b) A life insurer or life insurance agent who quotes only one price that includes the gross premiums tax is exempt from compliance with the requirements of subdivision (a).
History.—Added by Stats. 2000, Ch. 614 (AB 2312), in effect January 1, 2001.
* The title of Article 1. Tax Base, commencing with former Section 12251 was amended to its present form by Stats. 1961, p. 1981, operative January 1, 1962.