17 N.C. Admin. Code 5E.0103
Current through Register Vol. 39, No. 9, November 1, 2024
Gross premiums from business in this State include premium finance charges and installment payment charges or other charges received as a result of the partial payment of premiums by a policyholder. These charges are therefore subject to tax.
17 N.C. Admin. Code 05E .0103
Eff. April 1, 1993;
Transferred and Recodified from 11 NCAC 11E .0203 Eff. January 15, 1998;
Amended Eff. August 1, 1998;
Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
Eff. April 1, 1993;
Transferred and Recodified from 11 NCAC 11E .0203 Eff. January 15, 1998;
Amended Eff. August 1, 1998.