Section 9101. Definitions

In this article:
    (a) "Insurer"   includes   every   corporation,   firm,   association,
  individual or aggregation of individuals, by whatever name known,  doing
  an  insurance business in this state; and every such insurer shall be an
  "insurance corporation" within the meaning  of  the  tax  laws  of  this
  state.
    (b) "Premium"  includes  all  amounts  received  as  consideration for
  insurance contracts or reinsurance contracts,  other  than  for  annuity
  contracts,  and  includes  premium  deposits,  assessments, policy fees,
  membership fees, and every other compensation for such contract.