Kentucky Revised Statutes Title XI. Revenue and Taxation § 136.395.Hospital, medical or dental service companies exempt from premium tax

No tax shall be imposed upon or measured by the premiums paid to or received by a hospital service corporation, a medical service plan corporation, a dental service plan corporation, or a domestic mutual insurer against the risk or cost of medical and/or surgical care organized under KRS 304.24-010 to 304.24-440 and KRS 304.32-010 to 304.32-270.