Chapter 44 - Insurance Company Premium And Annuity Tax
- Section 10-44-1 - Definition of terms.
- Section 10-44-1.1 - Rules of director of insurance.
- Section 10-44-2 - Tax levied on premiums and consideration for annuities--Time of payment--Overpayment refund or credit--Rates.
- Section 10-44-2.1 - Applicability of tax on premiums and consideration for annuities.
- Section 10-44-3 - Farm mutual insurers and fraternal benefit societies exempt from tax.
- Section 10-44-4 - Tax credit for principal office or regional home office.
- Section 10-44-5 - Functions of regional home office and principal office--Rules.
- Section 10-44-6 - Proof of maintenance of principal office or regional home office and payment of advalorem taxes--Certificate allowing tax credit.
- Section 10-44-7 - Payment required for certificate permitting continuance in business.
- Section 10-44-8 - Exemption of taxpayer from other taxes.
- Section 10-44-9 - Additional tax levied on fire insurance premiums.
- Section 10-44-9.1 - Determining amount of fire insurance premium tax--Distribution.
- Section 10-44-9.2 - Fire departments eligible for tax distribution certified annually by department.
- Section 10-44-9.3 - Repealed.
- Section 10-44-9.4 - Allocation to counties--Amount.
- Section 10-44-9.5 - Allocation to fire departments serving county--Amount.
- Section 10-44-9.6 - Payments to fire departments--Uses of money--Accumulation of funds--Reallocationif fire department ceases to exist--Unused balance to general fund.
- Sections 10-44-10 to 10-44-14 - Repealed
- Section 10-44-15 - Payment of fire insurance tax proceeds into firemen's pension fund.