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Section 12003 Of Chapter 1. General Provisions From California Revenue And Taxation Code >> Division 2. >> Part 7. >> Chapter 1.

12003
. "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.