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State Finance Insurance Tax Links:

• Bank and Financial Handbook (CA) Site Preview & Search
  The purpose of this handbook is to provide auditors with an overview of how the financial industry operates, identification of issues unique to the financial industry, techniques on how to develop the facts relative to the issues, and the department's position on the issues (Revised: October 2003).
  

• Insurance Tax Procedures Manual (TX) Site Preview & Search
  Procedures for auditing insurance companies, including their liability for the Insurance Premium Tax, Maintenance Fees, and Retaliatory Taxes (Rev. 03/99).