Who Should File Insurance Gross Premium Tax Insurance Companies Subject to the Tax under G.S 105-228.5 (G.S. 105-228.5, G.S. 58-6-25) All insurers as defined in G.S. 58-1-5, all hospital, medical, and dental service insurers organized as Article 65 corporations under G.S. 58-65, and all self-insurers organized and licensed in accordance with G.S. 58-47, G.S. 97-5 or G.S. 97-93, including groups of employers who have pooled their liabilities and employers that carry their own risks, that are doing business in this State are subject to gross premium tax pursuant to G.S. 105-228.5 and the retaliatory tax provisions set forth in G.S. 105-228.8. All insurers, all hospital, medical and dental service insurers organized as Article 65 corporations, all self-insurers, and all health maintenance organizations are subject to the insurance regulatory charge pursuant to G. S. 58-6-25. Captive Insurance Companies Subject to the Tax under G.S. 105-228.4A (G.S. 105-228.4A) All captive insurance companies as defined in G.S. 58-10-340 doing business in this State are subject to gross premium tax pursuant to G.S. 105-228.4A. In the case of a branch captive insurance company, only the branch business of the company is subject to gross premium tax. Two or more captive insurance companies under common ownership and control are taxed under G.S. 105-228.4A as a single captive insurance company. Captive insurance companies are not subject to the insurance regulatory charge levied in G.S. 58-6-25 or the retaliatory tax levied under G.S. 105-228.8.