Premium taxes and taxes on premiums paid for coverage of risks resident or located in this State by a purchasing group or any members of the purchasing groups shall be:
(1) Imposed at the same rate and subject to the same interest, fines and penalties as that applicable to premium taxes and taxes on premiums paid for similar coverage from a similar insurance source by other insureds; and
(2) Paid first by such insurance source, and if not by such source by the agent or broker for the purchasing group, and if not by such agent or broker then by the purchasing group, and if not by such purchasing group then by each of its members.
Structure Delaware Code
Chapter 80. RISK RETENTION ACT
§ 8003. Risk retention groups chartered in this State.
§ 8004. Risk retention groups not chartered in this State.
§ 8005. Compulsory associations.
§ 8006. Countersignatures not required.
§ 8007. Purchasing groups — Exemption from certain laws.
§ 8008. Notice and registration requirements of purchasing groups.
§ 8009. Restrictions on insurance purchased by purchasing groups.
§ 8010. Purchasing group taxation.
§ 8012. Duty of agents or brokers to obtain license.
§ 8013. Binding effect of orders issued in United States District Court.