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 Companies taxable; rate (REPEALED)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 Companies taxable; rate (REPEALED) SECTION HISTORY PL 1973, c. 727, §2 (AMD).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 […]
36 §2513-A. Tax on premiums of risk retention groups
§2513-A. Tax on premiums of risk retention groups Each risk retention group, as defined in Title 24‑A, section 6093, is liable for payment of premium taxes with respect to direct business for risks resident or located in this State at the same rate and subject to the same interest and penalties as authorized insurers. Each […]
36 §2513-B. Tax on premiums collected by captive insurers; rate of tax (REPEALED)
§2513-B. Tax on premiums collected by captive insurers; rate of tax (REPEALED) SECTION HISTORY PL 1997, c. 435, §2 (NEW). PL 1997, c. 583, §6 (AMD). PL 2007, c. 240, Pt. KKKK, §2 (RP). PL 2007, c. 240, Pt. KKKK, §7 (AFF).
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 §2513. Tax on premiums and annuity considerations
§2513. Tax on premiums and annuity considerations Every insurance company or association that does business or collects premiums or assessments including annuity considerations in the State, including surety companies and companies engaged in the business of credit insurance or title insurance, shall, for the privilege of doing business in this State and in addition to […]
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 §2515. Amount of tax
§2515. Amount of tax In determining the amount of tax due under sections 2513 and 2531, each company shall deduct from the full amount of gross direct premiums the amount of all direct return premiums on the gross direct premiums and all dividends paid to policyholders on direct premiums, and the tax must be computed […]
36 §2516. Returns to State Tax Assessor (REPEALED)
§2516. Returns to State Tax Assessor (REPEALED) SECTION HISTORY PL 1973, c. 727, §6 (RP).
36 §2517. Mutual fire companies doing mill business; returns
§2517. Mutual fire companies doing mill business; returns Mutual fire insurance companies incorporated under the laws of other states, which insure only factories or mills, or property connected with such factories or mills, admitted to do business in this State, shall comply with all the requirements of law except that in lieu of all other […]
36 §2518. Neglect to make return; assessment; failure to pay
§2518. Neglect to make return; assessment; failure to pay If any insurance company or association fails to pay on demand a tax assessed under section 141, subsection 2, paragraph C, the State Tax Assessor shall certify that failure to the Superintendent of Insurance who shall give notice to the company or association that it may […]
36 §2519. Ratio of tax on foreign insurance companies
§2519. Ratio of tax on foreign insurance companies An insurance company incorporated in the District of Columbia, a state or possession of the United States or province of Canada whose laws impose upon insurance companies chartered by this State a greater tax than is provided in this chapter shall pay the same tax upon business […]
36 §2520. Reciprocal contracts of indemnity
§2520. Reciprocal contracts of indemnity Every attorney-in-fact of a reciprocal insurer by or through whom are issued policies or contracts of indemnity by a reciprocal insurer as defined in Title 24‑A, section 402, subsection 1, in lieu of all other taxation, state, county or municipal, in this State, shall pay a tax at the rate […]
36 §2521-A. Returns; payment of tax
§2521-A. Returns; payment of tax Every insurance company, association, producer or attorney-in-fact of a reciprocal insurer subject to the tax imposed by this chapter shall make payment of estimated tax on or before the last day of each April, the 25th day of each June and the last day of each October. Each April and […]
36 §2521-B. Self-insurers; return for calendar year 1982 (REPEALED)
§2521-B. Self-insurers; return for calendar year 1982 (REPEALED) SECTION HISTORY PL 1981, c. 706, §25 (NEW). PL 1983, c. 479, §2 (RP). RR 1991, c. 1, §53 (COR). PL 1991, c. 528, §PPP3 (NEW). PL 1991, c. 528, §§PPP4,5,RRR (AFF). PL 1991, c. 591, §PPP3 (NEW). PL 1991, c. 591, §§PPP4,5 (AFF).
36 §2521-C. Returns; payment of tax (REPEALED)
§2521-C. Returns; payment of tax (REPEALED) SECTION HISTORY RR 1991, c. 1, §53 (RNU). PL 1991, c. 591, §PPP3 (NEW). PL 1991, c. 591, §§PPP4,5 (AFF). PL 1991, c. 846, §28 (AMD). PL 1991, c. 846, §41 (AFF). PL 1993, c. 410, §OO2 (RP).
36 §2521-D. Limitation on credit or refund
§2521-D. Limitation on credit or refund If a claim for credit or refund of an overpayment of any tax imposed by this chapter is filed by the taxpayer, the amount of the credit or refund may not exceed the portion of the tax that was paid within the 3 years immediately preceding the filing of […]
36 §2521-E. Interest on overpayment
§2521-E. Interest on overpayment 1. General. Interest at the rate determined pursuant to section 186 must be paid on any refund of an overpayment of the tax imposed by this chapter from the date the return requesting a refund of the overpayment was filed or the date the payment was made, whichever is later. […]
36 §2521. Power and authority of domestic companies
§2521. Power and authority of domestic companies Every domestic insurance company and its officers, directors and agents and employees shall have power and authority to comply with any statute, ordinance or other law of any state, territory or political subdivision thereof, including the District of Columbia, imposing any license, excise, privilege, occupation, premium or other […]
36 §2522. Assessment of tax; notice; suspension for nonpayment
§2522. Assessment of tax; notice; suspension for nonpayment The State Tax Assessor shall notify the several companies and attorneys-in-fact of a reciprocal insurer mentioned in section 2520, and unless the tax, penalty and interest is paid, the Superintendent of Insurance shall suspend the right of the company or attorney-in-fact of a reciprocal insurer to do […]