A captive insurance company is taxed in accordance with Article 8B of Chapter 105 of the General Statutes.
N.C. Gen. Stat. § 58-10-455
Taxation
Known as the North Carolina Captive Insurance Act
The act spans §§ 58–58 (145 sections).
2013-116, s. 1.
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.