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.