Section 685.5.

Cal. Insurance Code - INS § 685.5.
in effect
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The reduction in the gross premiums tax rate made by Section 12202.2 of the Revenue and Taxation Code shall not be considered in any determination by the Insurance Commissioner to impose or enforce a tax under the retaliatory tax provisions of Sections 685 to 685.4, inclusive, and reported pursuant to Sections 12281, 12287, 12288, and 12289 of the Revenue and Taxation Code.

References

referencesCal. Revenue and Taxation Code - RTC § 12202.2.
referencesCal. Revenue and Taxation Code - RTC § 12281.
referencesCal. Revenue and Taxation Code - RTC § 12287.
referencesCal. Revenue and Taxation Code - RTC § 12288.
referencesCal. Revenue and Taxation Code - RTC § 12289.
referencesCal. Insurance Code - INS § 685.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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