Section 12210 Of Article 1. General From California Revenue And Taxation Code >> Division 2. >> Part 7. >> Chapter 3. >> Article 1.

. (a) A life insurer or life insurance agent shall inform his or her client of the tax imposed under this part.
  (b) A life insurer or life insurance agent who quotes only one price that includes the gross premiums tax is exempt from compliance with the requirements of subdivision (a).