Nevada Revised Statutes Title 57. Insurance § 680B.0352. General tax on premiums: Payment on premiums for travel insurance

(a) A primary policyholder who is a resident of this State.

(b) A primary certificate holder who is a resident of this State and who elects coverage under a policy of group travel insurance.

(c) Subject to any apportionment rules which apply to the insurer across multiple taxing jurisdictions or that allow the insurer to allocate premium on an apportioned basis in a reasonable and equitable manner in those jurisdictions, a policyholder of blanket travel insurance:

(a) Document the state of residence or principal place of business of each primary policyholder, primary certificate holder or policyholder of blanket travel insurance described in subsection 1; and

(b) Report as premium only the amount allocable to travel insurance and not any amount received by the insurer for travel assistance services or cancellation fee waivers.

(a) “Blanket travel insurance” has the meaning ascribed to it in NRS 691E.030.

(b) “Cancellation fee waiver” has the meaning ascribed to it in NRS 691E.040.

(c) “Eligible group” has the meaning ascribed to it in NRS 691E.050.

(d) “Group travel insurance” has the meaning ascribed to it in NRS 691E.070.

(e) “Primary certificate holder” means a person who elects and purchases travel insurance under a policy of group travel insurance.

(f) “Primary policyholder” means a person who elects and purchases an individual policy of travel insurance.

(g) “Travel assistance services” has the meaning ascribed to it in NRS 691E.150.

(h) “Travel insurance” has the meaning ascribed to it in NRS 691E.160.