California Revenue And Taxation Code — Other Taxes — All Insurance Other Than Ocean Marine — General — Annual payment Date: 15 Sep 2016 TEXT PDF Current through the 2016 Legislative Session (a) Every insurer doing business in this state shall annually pay to the state a tax on the bases, at the rates, and subject to the deductions from the tax hereinafter specified. For purposes of the tax imposed by this chapter, "insurer" shall be deemed to include a home protection company as defined in Section 12740 of the Insurance Code. (b) This section shall become operative on July 1, 2013. Ca. Rev. and Tax. Code § 12201 Added by Stats 2013 ch 33 (SB 78),s 5, eff. 6/27/2013.