N.C. Gen. Stat. § 105-228.9
Commissioner of Insurance to administer portions of Article
Redline — June 1, 2021 → current.View current text →
Current — April 1, 2022
As of June 1, 2021
The following taxes relating to insurance are collected by the Commissioner of Insurance:
The following taxes relating to insurance are collected by the Commissioner of Insurance:
(1) Surplus lines tax, G.S. 58-21-85.
(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).
(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).
(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.
The Commissioner of Insurance has the same authority and responsibility in administering those taxes as the Secretary of Revenue has in administering this Article.
History
Official source: North Carolina General Assembly. Reproduced from public-domain North Carolina statutes; confirm against the official source for the current text. Not legal advice.