Section 731.844 – No personal liability for paying invalid tax.
No personal liability shall arise against any director, trustee, officer or agent of any insurer on account of any taxes or fees paid pursuant to any statute, law or ordinance, even though such statute, law or ordinance is subsequently declared or held to be invalid. [1967 c.359 §141]
Section 731.841 – Conditions under which local authority to tax insurer is preempted.
If, on account of the provisions of section 2, chapter 786, Oregon Laws 1995, and the amendments to ORS 731.840 by section 6, chapter 786, Oregon Laws 1995, the amendments to ORS 750.329 by section 11, chapter 786, Oregon Laws 1995, the amendments to ORS 317.010 by section 12, chapter 786, Oregon Laws 1995, and […]
Section 731.842 – Adjustment of amount to be prepaid for taxes; extension of time for payment; interest; penalty for late payment.
(1) The Director of the Department of Consumer and Business Services may grant, for good cause shown, a request for an adjustment of the amount of the prepayment due under ORS 731.822 or an extension of time for payment of taxes under ORS 731.808 to 731.834 and 731.859. The extension shall be requested no later […]
Section 731.804 – Assessments; rules; fees; how determined.
(1) Except as otherwise provided in this section, each authorized insurer doing business in this state shall pay assessments that the Director of the Department of Consumer and Business Services determines are necessary to support the legislatively authorized budget of the Department of Consumer and Business Services with respect to functions of the department under […]
Section 731.808 – “Gross amount of premiums” defined.
As used in ORS 731.804, 731.812, 731.820, 731.830 and 731.834, “gross amount of premiums” means the consideration paid by insureds to an insurer for policies of insurance, and includes all premiums, assessments, dues and fees received or derived, or obligations taken therefor, by whatever term known. [1967 c.359 §132; 1989 c.413 §5; 2019 c.493 §4]
Section 731.812 – Foreign and alien insurer’s report of Oregon business.
Every foreign or alien insurer, in its annual statement to the Director of the Department of Consumer and Business Services, shall set forth the gross amount of premiums received by it or its insurance producers, return premiums paid, dividend payments made to policyholders, savings paid or credited to the accounts of subscribers in the case […]
Section 731.820 – Gross premium tax on fire insurance premiums.
(1)(a) For the purpose of maintaining the Department of the State Fire Marshal and paying the expenses incident thereto, every insurer transacting insurance covering the peril of fire shall pay a tax to the Director of the Department of Consumer and Business Services, on or before April 1 of each year, equal to 1.15 percent […]
Section 731.822 – Prepayment of tax due.
(1) Every insurer with a tax obligation under section 2, chapter 786, Oregon Laws 1995, ORS 731.820 or ORS 731.854 and 731.859 shall make prepayment of the tax obligations under section 2, chapter 786, Oregon Laws 1995, ORS 731.820, 731.854 and 731.859 for the current calendar year’s business, if the sum of the tax obligations […]
Section 731.824 – Tax on underwriting profits of wet marine and transportation insurers.
(1) Wet marine and transportation insurance written by authorized foreign or alien insurers within this state shall be taxed only on that proportion of the total underwriting profit of the authorized insurer from wet marine and transportation insurance written within the United States that the gross premiums of the authorized insurer from wet marine and […]
Section 731.828 – Computation of wet marine and transportation insurance tax.
(1) Each authorized insurer transacting wet marine and transportation insurance in this state shall file annually on or before June 15 with the Director of the Department of Consumer and Business Services and in the form prescribed by the director, a report of all the items pertaining to the authorized insurer’s insurance business as enumerated […]