North Carolina General Statutes Chapter 105. Taxation § 105-228.3. Definitions

(1) Article 65 corporation.--A corporation subject to Article 65 of Chapter 58 of the General Statutes, regulating hospital, medical, and dental service corporations.

(1a) Captive insurance company.--Defined in G.S. 58-10-340.

(1b) Foreign captive insurance company.--A captive insurance company as defined in G.S. 58-10-340(9), except that such company is not formed or licensed under the laws of this State but is formed and licensed under the laws of any jurisdiction within the United States other than this State.

(2) Insurer.--An insurer as defined in G.S. 58-1-5 or a group of employers who have pooled their liabilities pursuant to G.S. 97-93 of the Workers' Compensation Act.

(3) Self-insurer.--An employer that carries its own risk pursuant to G.S. 97-93 of the Workers' Compensation Act.