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North Carolina General Statutes Chapter 105. Taxation § 105-228.9. Commissioner of Insurance to administer portions of Article

Current as of January 01, 2023 | Updated by Findlaw Staff

The following taxes relating to insurance are collected by the Commissioner of Insurance:

(1) Surplus lines tax, G.S. 58-21-85.

(2) Tax on risk retention groups not chartered in this State, G.S. 58-22-20(3).

(3) Tax on person procuring insurance directly with an unlicensed insurer, G.S. 58-28-5(b).

The Commissioner of Insurance has the same authority and responsibility in administering those taxes as the Secretary of Revenue has in administering this Article.

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Cite this article: FindLaw.com - North Carolina General Statutes Chapter 105. Taxation § 105-228.9. Commissioner of Insurance to administer portions of Article - last updated January 01, 2023 | https://codes.findlaw.com/nc/chapter-105-taxation/nc-gen-st-sect-105-228-9/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

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