California Revenue and Taxation Code § 12003

Revenue and Taxation Code
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“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.

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