Article 8B – Taxes Upon Insurance Companies
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|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|