Insurance Company Premiums Tax
Article 8B – Taxes Upon Insurance Companies
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| 105-228.3 | Definitions |
| 105-228.4A | Tax on captive insurance companies |
| 105-228.5 | Taxes measured by gross premiums |
| 105-228.5A | Credit against gross premium tax for assessments paid to the Insurance Guaranty Association and the Life and Health Insurance Guaranty Association |
| 105-228.5B | Distribution of part of tax proceeds to High Risk Pool |
| 105-228.6 | Taxes in case of withdrawal from State |
| 105-228.8 | Retaliatory premium taxes |
| 105-228.9 | Commissioner of Insurance to administer portions of Article |
| 105-228.10 | No additional local taxes |
Tax Credits Allowed Against Insurance Company Premiums Tax
| Article 3B – Business and Energy Tax Credits |
| Article 3E – Low-Income Housing Tax Credits |
| Article 3H – Mill Rehabilitation Tax Credit |
| Article 3J – Tax Credits for Growing Businesses |