Board Memorandum Opinions – Insurance Tax

Appeal Name	Date
California Automobile Insurance Company GROSS PREMIUMS TAX CASH BASIS Revenue and Taxation Code section 12221	Dec. 12, 2006
Wausau Business Insurance Company GROSS PREMIUMS TAX DEDUCTIBLES FOR WORKERS' COMPENSATION INSURANCE POLICIES Revenue and Taxation Codes section 12201 Revenue and Taxation Codes section 12221 Revenue and Taxation Codes section 12432 Insurance Code section 11735	Dec. 18, 2002
Reliastar Insurance Company GROSS PREMIUMS TAX MANAGEMENT FEES AND SURRENDER CHARGES VARIABLE ANNUITY CONTRACT FRONT AND BACK END Revenue and Taxation Code section 12221 Revenue and Taxation Code section 12222 Revenue and Taxation Code section 12979 Equitable Life Assur. Society v. Johnson (1942) 53 Cal.App.2d 49	April 6, 2000
Ticor Title Insurance MEASURE OF TAX ON ALL INCOME PORTION OF PREMIUM RETAINED Revenue and Taxation Code section 12202 Revenue and Taxation Code section 12231 Section 28 of Article XIII of the California Constitution Groves v. City of Los Angeles (1953) 40 Cal.2d 751 American Hospital Supply Corp. v. State Board of Equalization (1985) 165 Cal.App.3d 1088 Transamerica Occidental Life Ins. Co. v. State Board of Equalization (1991) 232 Cal.App.3d 1048 Title Insurance Co. v. State Board of Equalization (1992) 4 Cal.4th 715	Jan. 5, 1994