Unless the context otherwise requires, the definitions set forth in this article govern the construction of this part.
General ProvisionsDefinitions
Section § 12001
This law section means that the definitions provided in the article should be used to understand the meanings of terms in this part of the law, unless it is clear they should be understood differently.
definitions construction of law interpretation
Section § 12002
This section explains what counts as 'ocean marine insurance' in California. It covers insurance on ships, goods, and other property involved in international or coastwise transport that may face risks related to navigation or shipping over oceans. The insurance also applies to preparations for shipping and any delays. Importantly, this section specifies that for tax purposes, this type of insurance does not cover hulls not registered with the U.S. Transportation Department or risks linked to such hulls unless they are used in renting, chartering, commercial activities, building, or repairing boats. Any insurance not fitting these criteria will be taxed differently. This amendment in 1969 simply restates previous law.
“Ocean marine insurance” means insurance written within this state upon hulls, freights, or disbursements, or upon goods, wares, merchandise, and all other personal property and interests therein, in course of exportation from, importation into any country, or transportation coastwise, including transportation by land or water from point of origin to final destination in respect to, appertaining to, or in connection with, any and all risks or perils of navigation, transit or transportation, any portion of which exportation, importation, transportation, navigation, transit, or shipment is upon any ocean, and upon the property while being prepared for and while awaiting
shipment, and during any delays, storage, transshipment or reshipment incident to or in connection with the shipment or transportation. “Ocean marine insurance” includes marine builders and war-risk insurance.
“Ocean marine insurance” does not, for the purpose of taxation of such insurance as provided in subdivision (g) of Section 28 of Article XIII of the Constitution, include insurance written upon:
(a)CA Revenue & Taxation Code § 12002(a) A hull, which is not a documented vessel registered with the Transportation Department of the United States; or
(b)CA Revenue & Taxation Code § 12002(b) Anything carried in, attached to, used in transportation of or any risk written in connection with any hull defined in (a) above, unless:
The insurance is upon a customary ocean marine form and such hull and the risks mentioned in (b) above are covered for one who is in the
business of:
(1)CA Revenue & Taxation Code § 12002(1) Renting or chartering boats;
(2)CA Revenue & Taxation Code § 12002(2) Using boats himself for commercial purposes; or
(3)CA Revenue & Taxation Code § 12002(3) Building or repairing boats.
Insurance not included in “ocean marine insurance” by this section shall be taxed in accordance with the other provisions of subdivision (g) of Section 28 of Article XIII of the Constitution.
The 1969 amendment of this section shall be construed as a restatement and continuation of the law existing prior to such amendment.
ocean marine insurance hulls registration freights insurance
Section § 12003
This law defines what is meant by the term 'insurer' within this section. It states that 'insurer' refers to insurance companies or associations, reciprocal or interinsurance exchanges (which include their corporate or other legal representatives as one entity), and the State Compensation Insurance Fund. Also, 'companies' within this context covers individuals, partnerships, joint stock associations, companies, and corporations.
“Insurer” as used in this part includes each of the following:
(a)CA Revenue & Taxation Code § 12003(a) Insurance companies or associations.
(b)CA Revenue & Taxation Code § 12003(b) Reciprocal or interinsurance exchanges, together with their corporate or other attorneys in fact considered as a single unit.
(c)CA Revenue & Taxation Code § 12003(c) The State Compensation Insurance Fund.
As used in this section, “companies” includes persons, partnerships, joint stock associations, companies and corporations.
insurer definition insurance companies reciprocal exchanges
Section § 12004
This section defines a 'marine insurer' as a company that deals in ocean marine insurance.
“Marine insurer” means an insurer transacting ocean marine insurance.
marine insurer ocean marine insurance insurance company
Section § 12005
This section defines what is meant by the term "taxes" within this part of the law. It refers to taxes that are either already assessed and levied or may be assessed and levied under Section 28 of Article XIII of the State Constitution.
“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.
assessed taxes levied taxes Section 28
Section § 12006
This section defines the term "Board" to specifically mean the State Board of Equalization.
“Board” means the State Board of Equalization.
State Board of Equalization Board definition tax administration
Section § 12007
This section defines the term "Commissioner" as the State Insurance Commissioner.
“Commissioner” means the State Insurance Commissioner.
State Insurance Commissioner definition of Commissioner Insurance Commissioner
Section § 12008
This section specifies that whenever the term “Controller” is used, it refers to the State Controller of California.
“Controller” means the State Controller.
State Controller Controller definition California Controller
Section § 12009
This law defines what a 'Medi-Cal managed care plan' is in California. It explains that such a plan is any entity, except certain insurers or dental care plans, that contracts with the State Department of Health Care Services under specific sections of the Welfare and Institutions Code. The law became effective on July 1, 2012.
(a)CA Revenue & Taxation Code § 12009(a) “Medi-Cal managed care plan” or “plan” means any individual, organization, or entity, other than an insurer as described in Section 12003 or a dental managed care plan as described in Section 14087.46 of the Welfare and Institutions Code, that enters into a contract with the State Department of Health Care Services pursuant to Article 2.7 (commencing with Section 14087.3), Article 2.8 (commencing with Section 14087.5), Article 2.81 (commencing with Section
14087.96), Article 2.82 (commencing with Section 14087.98), Article 2.9 (commencing with Section 14088), or Article 2.91 (commencing with Section 14089) of Chapter 7 of, or pursuant to Article 1 (commencing with Section 14200) or Article 7 (commencing with Section 14490) of Chapter 8 of, Part 3 of Division 9 of the Welfare and Institutions Code.
(b)CA Revenue & Taxation Code § 12009(b) This section shall become operative on July 1, 2012.
Medi-Cal managed care plan State Department of Health Care Services dental managed care plan
