California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 12003
Official textleginfo.legislature.ca.gov
“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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