Section 1306. Miscellaneous liabilities

In addition to liabilities and
  reserves on contracts of insurance issued by it, every insurer shall  be
  charged  with  the  estimated  amount  of  all  its  other  liabilities,
  including taxes, expenses, other obligations due or accrued at the  date
  of  statement,  and  any special reserves required by the superintendent
  pursuant to the provisions of this chapter.