1. As to property, casualty and surety insurance the insurer shall maintain as a liability an unearned premium reserve on all policies in force.
2. Except as provided in NRS 681B.070 as to marine and transportation risks, the unearned premium reserve shall be equal to the unearned portion of gross premiums in force (after deduction of applicable reinsurance in solvent insurers) computed on an annual, monthly or more frequently pro rata basis.