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.
10-44-2.2 Premium tax on travel insurance--Tax allocation and reporting.
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 10-44-9.3. Repealed by SL 1984, ch 30, § 8.
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 10-44-10 to 10-44-14. Repealed by SL 1977, ch 98, § 8.
10-44-15 Payment of fire insurance tax proceeds into firemen's pension fund.
10-44-16 Penalty on unpaid taxes and installments--Refunds.