California · Insurance Code
INS §12382.4: For the purpose of determining the amounts of the unearned premium reserve that may be withdrawn pursuant to Section 12382.
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For the purpose of determining the amounts of the unearned premium reserve that may be withdrawn pursuant to Section 12382.5 and the interest of the policyholders therein under Section 12385, all policies and contracts of title insurance or reinsurance shall be considered as dated on July 1 of the year of issue.
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