Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 7. INSURANCE TAXATION [12001 - 13170]
( Part 7 added by Stats. 1941, Ch. 113. ) CHAPTER 2. Ocean Marine Insurance [12071 - 12107]
( Chapter 2 added by Stats. 1941, Ch. 113. ) ARTICLE 1. Definitions [12071 - 12078]
( Article 1 added by Stats. 1941, Ch. 113. ) 12076.
“Expenses incurred” includes specific and general expenses incurred in the current calendar year on ocean marine contracts written within the United States.
(Added by Stats. 1941, Ch. 113.)