US-CA · United States · state
Reinsurance tax in California
Partial tax coverage
Evidence reviewed · recorded
Premiums received for reinsurance excluded from gross premiums for this tax. This is not a blanket exemption from every state tax or an exemption for the underlying direct premium.
State premium tax
Reinsurance receipts excluded
Partial tax coverage
Premiums received for reinsurance excluded from gross premiums for this tax. This is not a blanket exemption from every state tax or an exemption for the underlying direct premium.
- Tax base
- State statutory premium-tax base only.
- Legal effective dates
- Not established — review date is not the effective date
- California Revenue and Taxation Code 12221 · Current statute consulted 2026-10-23
Premium-tax exemptions do not establish exemption from withholding, VAT, stamp duties or other charges. Treaty relief, registration, line of business and transaction date require separate assessment.
Observation history
2 recorded observations. Research history is not a reconstructed legal rate series. Later corrections leave earlier observations intact.
2026-10-23T06:48:43Z · Partial tax coverage
Evidence reviewed 2026-10-23. Added state statute evidence; federal excise remains a separate assessment.
Premiums received for reinsurance excluded from gross premiums for this tax. This is not a blanket exemption from every state tax or an exemption for the underlying direct premium.
Observation: us-ca-20261023-02 · replaces us-ca-20261023-01
State premium tax: Reinsurance receipts excluded — Premiums received for reinsurance excluded from gross premiums for this tax. This is not a blanket exemption from every state tax or an exemption for the underlying direct premium.
Effective from: unknown; until: not established.
- California Revenue and Taxation Code 12221 · Current statute consulted 2026-10-23
2026-10-23T06:48:42Z · Not verified
Evidence reviewed 2026-10-23. Initial publication of supplied research; earlier tax history not reconstructed.
No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.
Observation: us-ca-20261023-01