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CHAPTER 10-44

INSURANCE COMPANY PREMIUM AND ANNUITY TAX

10-44-1      Definition of terms.
10-44-1.1      Rules of director of insurance.
10-44-2      Tax levied on premiums and consideration for annuities--Time of payment--Overpayment refund or credit--Rates.
10-44-2.1      Applicability of tax on premiums and consideration for annuities.
10-44-3      Farm mutual insurers and fraternal benefit societies exempt from tax.
10-44-4      Tax credit for principal office or regional home office.
10-44-5      Functions of regional home office and principal office--Rules.
10-44-6      Proof of maintenance of principal office or regional home office and payment of ad valorem taxes--Certificate allowing tax credit.
10-44-7      Payment required for certificate permitting continuance in business.
10-44-8      Exemption of taxpayer from other taxes.
10-44-9      Additional tax levied on fire insurance premiums.
10-44-9.1      Determining amount of fire insurance premium tax--Distribution.
10-44-9.2      Fire departments eligible for tax distribution certified annually by department.
10-44-9.3      Repealed.
10-44-9.4      Allocation to counties--Amount.
10-44-9.5      Allocation to fire departments serving county--Amount.
10-44-9.6      Payments to fire departments--Uses of money--Accumulation of funds--Reallocation if fire department ceases to exist--Unused balance to general fund.
10-44-10 to 10-44-14. Repealed.
10-44-15      Payment of fire insurance tax proceeds into firemen's pension fund.
10-44-16      Penalty on unpaid taxes and installments--Refunds.


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