Article 2 - BASIS OF TAX FOR OCEAN MARINE INSURANCE

Section 12101 - Payment of tax; measure
Section 12102 - Tax in lieu of other taxes and licenses; exceptions
Section 12103 - Annual computation of tax
Section 12104 - Computation of tax if insurer has transacted ocean marine insurance in state in each of three preceding calendar years
Section 12105 - Computation of tax if insurer has not transacted ocean marine insurance in state in each of three preceding calendar years
Section 12106 - Marine insurer issuing participating policies
Section 12107 - Substitution of date