Each fire insurer carrying on business in this State shall annually return to the director or his designee by March first a just and true account, verified by oath, of all premiums received during the preceding year ending December thirty-first from all fire insurance on all property located or that may be located in this State and from all fire insurance business done in this State. In the report the insurer shall allocate the premiums on this business to the county in which the property is located, regardless of where the insurance is written or premiums collected.
HISTORY: Former 1976 Code Section 38-7-70 [1960 (51) 1554; 1962 Code Section 37-175.2; 1964 (53) 2139; 1982 Act No. 403, Section 4] recodified as Section 38-63-570 by 1987 Act No. 155, Section 1; Former 1976 Code Section 38-57-110 [1947 (45) 322; 1952 Code Section 37-1159; 1962 Code Section 37-1159; 1978 Act No. 585 Section 10; 1986 Act No. 540, Part II, Section 31F] recodified as Section 38-7-70 by 1987 Act No. 155, Section 1; 1993 Act No. 181, Section 534.
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