Kentucky Revised Statutes Title XXV. Business and Financial Institutions § 304.4-030.Tax as to unauthorized reinsurance

Each domestic mutual insurer shall file with the Department of Revenue each year by March 1, a report showing the premiums paid by it during the preceding calendar year to all reinsurers, and shall accompany such report with payment of a tax of two percent (2%) of the amount of premiums so paid to insurers not authorized to transact business in this state at the time such reinsurance was so ceded.