Cal. Insurance Code § 995.5
Cal. Insurance Code § 995.5
California · California Insurance Code · Status: effective
Cite this
- Citation
- Cal. Insurance Code § 995.5, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/877790
- Permanent ID
ys:prov:877790@1- SHA-256
798c6598e6e5c6845b80fc14a946fa2d8872c655c61fd6baaff413290608ada6
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
An insurer, notwithstanding the provisions of any contingent or retrospective compensation arrangement with any person, shall report and pay the premium tax liability set forth in the Revenue and Taxation Code on the basis that it has received the full premium charge including policy fees made to the insureds under policies less return premiums as permitted by law.