10-44 INSURANCE COMPANY PREMIUM AND ANNUITY TAX
INSURANCE COMPANY PREMIUM AND ANNUITY TAX
Definition of terms.
Rules of director of insurance.
Tax levied on premiums and consideration for annuities--Time of payment--Overpayment refund or credit--Rates.
Applicability of tax on premiums and consideration for annuities.
Farm mutual insurers and fraternal benefit societies exempt from tax.
Tax credit for principal office or regional home office.
Functions of regional home office and principal office--Rules.
Proof of maintenance of principal office or regional home office and payment of ad
valorem taxes--Certificate allowing tax credit.
Payment required for certificate permitting continuance in business.
Exemption of taxpayer from other taxes.
Additional tax levied on fire insurance premiums.
Determining amount of fire insurance premium tax--Distribution.
Fire departments eligible for tax distribution certified annually by department.
Allocation to counties--Amount.
Allocation to fire departments serving county--Amount.
Payments to fire departments--Uses of money--Accumulation of funds--Reallocation
if fire department ceases to exist--Unused balance to general fund.
10-44-10 to 10-44-14. Repealed.
Payment of fire insurance tax proceeds into firemen's pension fund.
Penalty on unpaid taxes and installments--Refunds.