New Jersey Statutes Title 54. Taxation 54 § 18A-9

b. (1) For the purposes of P.L.1945, c. 132 (C.54:18A-1 et seq.al.), “insurance company” shall include, beginning January 1, 1992, a health service corporation established pursuant to the provisions of P.L.1985, c. 236 (C.17:48E-1 et seq.al.), with respect to its experience rated health insurance. An “insurance company” shall also include any life, accident, or health insurance company in which a health service corporation owns stock, controls, or otherwise becomes affiliated with, as provided in subsection e. of section 3 of P.L.1985, c. 236 (C.17:48E-3).

(2) For the purposes of P.L.1945, c. 132 (C.54:18A-1 et seq.al.), “insurance company” shall include, beginning January 1, 2005, a health service corporation established pursuant to the provisions of P.L.1985, c. 236 (C.17:48E-1 et seq.al.), with respect to its experience rated and community rated health insurance. An “insurance company” shall also include any life, accident, or health insurance company in which a health service corporation owns stock, controls, or otherwise becomes affiliated with, as provided in subsection e. of section 3 of P.L.1985, c. 236 (C.17:48E-3).

(3) For the purposes of P.L.1945, c. 132 (C.54:18A-1 et al.), “insurance company” shall include, beginning January 1, 2009 through December 31, 2009, a dental service corporation established pursuant to the provisions of P.L.1968, c. 305 (C.17:48C-1 et seq.), notwithstanding the provisions of section 32 of P.L.1968, c. 305 (C.17:48C-32) and any other law to the contrary, and provided that notwithstanding section 1 of P.L.1945, c. 132 (C.54:18A-1) as to the payment of tax, tax liability due on a dental service corporation's business done during that calendar year shall be paid on March 1, 2010, with the filing of a return in a manner as shall be specified by the Director of the Division of Taxation and the Commissioner of Banking and Insurance.