36 §2513-C. Premium tax on travel insurance premiums
§2513-C. Premium tax on travel insurance premiums 1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. “Blanket travel insurance” has the same meaning as in Title 24‑A, section 7052‑A, subsection 2. [RR 2021, c. 1, Pt. A, §47 (COR).] B. “Cancellation fee […]
36 §2524. Credit for employer-assisted day care
§2524. Credit for employer-assisted day care 1. Credit allowed. A taxpayer under this chapter constituting an employing unit is allowed a credit against the tax imposed by this chapter for each taxable year equal to the lowest of: A. Five thousand dollars; [PL 1987, c. 343, §8 (NEW).] B. Twenty percent of the […]
36 §2514. Applicability of provisions
§2514. Applicability of provisions Sections 2512 and 2513 shall not apply to the taxation of any annuity consideration on any annuity contract issued prior to August 1, 1943. Sections 2512 and 2513 shall not apply to any premium from an insurance contract, which premium is received prior to October 1, 1969, or any consideration, regardless […]
36 §2511. Companies taxable; rate (REPEALED)
§2511. Companies taxable; rate (REPEALED) SECTION HISTORY PL 1973, c. 727, §2 (AMD). PL 1975, c. 241 (AMD). PL 1981, c. 514, §1 (AMD). PL 1983, c. 479, §1 (AMD). PL 1985, c. 783, §9 (RP).
36 §2512. Annual returns to Superintendent of Insurance
§2512. Annual returns to Superintendent of Insurance Every domestic life insurance company shall include in its annual return to the Superintendent of Insurance a statement of the amount of premiums and annuity considerations liable to taxation as provided in section 2513, and of the real estate held by it on the 31st day of the […]