Chapter 44 - INSURANCE COMPANY PREMIUM AND ANNUITY TAX
- Section 10-44-1 - Definition of terms
- Section 10-44-1.1 - Rules of director of insurance
- Section 10-44-2 - Tax levied on premiums and consideration for annuities-Time of payment-Overpayment refund or credit-Rates
- Section 10-44-2.1 - Applicability of tax on premiums and consideration for annuities
- Section 10-44-2.2 - Premium tax on travel insurance-Tax allocation and reporting
- Section 10-44-3 - Farm mutual insurers and fraternal benefit societies exempt from tax
- Section 10-44-4 - Tax credit for principal office or regional home office
- Section 10-44-5 - Functions of regional home office and principal office-Rules
- Section 10-44-6 - Proof of maintenance of principal office or regional home office and payment of ad valorem taxes-Certificate allowing tax credit
- Section 10-44-7 - Payment required for certificate permitting continuance in business
- Section 10-44-8 - Exemption of taxpayer from other taxes
- Section 10-44-9 - Additional tax levied on fire insurance premiums
- Section 10-44-9.1 - Determining amount of fire insurance premium tax-Distribution
- Section 10-44-9.2 - Fire departments eligible for tax distribution certified annually by department
- Section 10-44-9.3 - [Repealed]
- Section 10-44-9.4 - Allocation to counties-Amount
- Section 10-44-9.5 - Allocation to fire departments serving county-Amount
- Section 10-44-9.6 - Payments to fire departments-Uses of money-Accumulation of funds-Reallocation if fire department ceases to exist-Unused balance to general fund
- Section 10-44-10 to 10-44-14 - [Repealed]
- Section 10-44-15 - Payment of fire insurance tax proceeds into firemen's pension fund
- Section 10-44-16 - Penalty on unpaid taxes and installments-Refunds