This article shall not apply as to personal income taxes, nor as to ad valorem taxes on real or personal property nor as to special purpose obligations or assessments heretofore imposed by another state or foreign country in connection with particular kinds of insurance, other than property insurance; except that deductions, from premium taxes or other taxes otherwise payable, allowed on account of real estate or personal property taxes paid shall be taken into consideration in determining the propriety and extent of retaliatory action under this article.
Cal. Ins. Code § 685.1
Retaliation
Applied in 4 court decisions — leading case Franklin Life Ins. Co. v. State Board of Equalization (1965)
Most recently applied in American Alliance Ins. Co. v. State Board of Equalization (August 1982)
Added by Stats. 1959, Ch. 2120.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.