Chapter 8 - Fees and Taxes

Chapter 8 - Fees and Taxes

§ 33-8-1. Fees and charges generally
§ 33-8-2. Fees and taxes imposed upon representatives of insurers of other states
§ 33-8-3. License fees of insurance companies generally
§ 33-8-4. Amount and method of computing tax on insurance premiums generally; exclusion of annuity considerations
§ 33-8-4.1. State insurance premiums tax credits for insurance companies located in certain counties designated as less developed areas; authority of commissioner of community affairs and Commissioner of Insurance
§ 33-8-4.2. Assignment, carryover, and liability regarding tax credits
§ 33-8-5. Abatement or reduction of tax on insurance premiums
§ 33-8-6. Time of payment of tax on insurance premiums; filing of returns; penalties
§ 33-8-7. Deduction from taxes of retaliatory taxes paid other states
§ 33-8-8. Preemption of taxation of insurance companies by state; exceptions; collection of license fees by municipal corporations
§ 33-8-8.1. County and municipal corporation taxes on life insurance companies
§ 33-8-8.2. County and municipal corporation taxes on other than life insurance companies
§ 33-8-8.3. Funding of services, or reduction of ad valorem taxes, in unincorporated areas of counties; powers and duties of governing authority
§ 33-8-8.4. Inactive municipalities
§ 33-8-8.5. Distribution of reimbursement of illegally assessed tax by insurance companies
§ 33-8-8.6. Nonprotested premium taxes
§ 33-8-9. Granting of refunds and credits by Commissioner
§ 33-8-10. Confidential treatment of tax information; information to be disclosed by local officials engaged in collection of taxes; violations
§ 33-8-11. Issuance of execution against persons delinquent in payment of fees or taxes
§ 33-8-12. Waiver of penalties and interest
§ 33-8-13. Exemption of certain insurance companies from taxes

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