Article

Taxes Upon Insurance Companies And Prepaid Health Plans

N.C. Gen. Stat. § 105-228.3— Definitions
N.C. Gen. Stat. § 105-228.4A— Tax on captive insurance companies
N.C. Gen. Stat. § 105-228.5— Taxes measured by gross premiums
N.C. Gen. Stat. § 105-228.5A— Credit against gross premium tax for assessments paid to the Insurance Guaranty Association and the Life and Health Insurance Guaranty Association
N.C. Gen. Stat. § 105-228.5B— Distribution of part of tax proceeds to High Risk Pool
N.C. Gen. Stat. § 105-228.5C— Transfer to Health Advancement Receipts Special Fund
N.C. Gen. Stat. § 105-228.6— Taxes in case of withdrawal from State
N.C. Gen. Stat. § 105-228.8— Retaliatory premium taxes
N.C. Gen. Stat. § 105-228.9— Commissioner of Insurance to administer portions of Article
N.C. Gen. Stat. § 105-228.10— No additional local taxes