California CodesRTC CodeDivision 2 - OTHER TAXESPart 7 - INSURANCE TAXATIONChapter 2 - Ocean Marine InsuranceArticle 1 - Definitions§ 12071§ 12071Amended by Stats. 1961, Ch. 740.The definitions contained in this article apply with respect to ocean marine insurance.Cite this sectionCal. Rev. & Tax. Code § 12071 (2026)Copyhttps://ca.codecond.com/codes/rtc/division-2-other-taxes/part-7-insurance-taxation/chapter-2-ocean-marine-insurance/article-1-definitions/section-12071CopyOther sections in Article 1 - Definitions§ 12071§ 12072§ 12073§ 12074§ 12075§ 12076§ 12077§ 12078§ 12072 →