Insurance Company Premiums Tax Article 8B – Taxes Upon Insurance Companies The North Carolina General Assembly offers access to the General Statutes on the Internet as a service to the public. While every effort is made to ensure the accuracy and completeness of the statutes, the North Carolina General Assembly is not responsible for any errors or omissions which may occur in these files. A printed copy of any of the statutes including notes information is available in a library or courthouse setting or in the online statues available through LexisNexis on a subscription basis. Read the Caveats in their entirety. Click on the statute reference to review the law on the General Assembly's web site. 105-228.3 Definitions 105-228.4A Tax on captive insurance companies 105-228.5 Taxes measured by gross premiums 105-228.5A Credit against gross premium tax for assessments paid to the Insurance Guaranty Association and the Life and Health Insurance Guaranty Association 105-228.5B Distribution of part of tax proceeds to High Risk Pool 105-228.6 Taxes in case of withdrawal from State 105-228.8 Retaliatory premium taxes 105-228.9 Commissioner of Insurance to administer portions of Article 105-228.10 No additional local taxes Tax Credits Allowed Against Insurance Company Premiums Tax Article 3B – Business and Energy Tax Credits Article 3E – Low-Income Housing Tax Credits Article 3H – Mill Rehabilitation Tax Credit Article 3J – Tax Credits for Growing Businesses
Insurance Company Premiums Tax Article 8B – Taxes Upon Insurance Companies The North Carolina General Assembly offers access to the General Statutes on the Internet as a service to the public. While every effort is made to ensure the accuracy and completeness of the statutes, the North Carolina General Assembly is not responsible for any errors or omissions which may occur in these files. A printed copy of any of the statutes including notes information is available in a library or courthouse setting or in the online statues available through LexisNexis on a subscription basis. Read the Caveats in their entirety. Click on the statute reference to review the law on the General Assembly's web site. 105-228.3 Definitions 105-228.4A Tax on captive insurance companies 105-228.5 Taxes measured by gross premiums 105-228.5A Credit against gross premium tax for assessments paid to the Insurance Guaranty Association and the Life and Health Insurance Guaranty Association 105-228.5B Distribution of part of tax proceeds to High Risk Pool 105-228.6 Taxes in case of withdrawal from State 105-228.8 Retaliatory premium taxes 105-228.9 Commissioner of Insurance to administer portions of Article 105-228.10 No additional local taxes Tax Credits Allowed Against Insurance Company Premiums Tax Article 3B – Business and Energy Tax Credits Article 3E – Low-Income Housing Tax Credits Article 3H – Mill Rehabilitation Tax Credit Article 3J – Tax Credits for Growing Businesses
