Revenue and Taxation Code § 12003
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“Insurer” as used in this part includes each of the following:
(a) Insurance companies or associations.
(b) Reciprocal or interinsurance exchanges, together with their corporate or other attorneys in fact considered as a single unit.
(c) The State Compensation Insurance Fund.
As used in this section, “companies” includes persons, partnerships, joint stock associations, companies and corporations.
(Amended by Stats. 1967, Ch. 1007.)