Insurance Company Premiums Tax

Article 8B – Taxes Upon Insurance Companies

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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