31A-3-205. Taxation of insurance companies.
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/ut/title-31a/chapter-3/31a-3-205A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Effective 5/9/2017
31A-3-205. Taxation of insurance companies.
(1)An admitted insurer shall pay to the State Tax Commission taxes imposed on the admitted insurer by Title 59, Revenue and Taxation .
(2)A surplus lines insurer shall pay the taxes due under Section 31A-3-301 or 31A-3-302 in accordance with Section 31A-3-303 .
Amended by Chapter 168 , 2017 General Session