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    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 Repealed by SL 1984, ch 30, § 8.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 Repealed by SL 1977, ch 98, § 8.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.