Mississippi Code
Insurance Taxes
§ 27-15-127. Premium retaliatory tax; determination of domicile of foreign insurer

For the purposes of Sections 27-15-121 through 27-15-127 the domicile of a foreign insurer other than insurers formed under the laws of Canada, shall be that state designated by the insurer in writing filed with the commissioner at time of admission to this state or within six months after June 11, 1964, whichever date is the later, and may be any one of the following states:
That in which the insurer was first authorized to transact insurance;
That in which is located the insurer's principal place of business in the United States; or
That in which is held the larger deposit of trusteed assets of the insurer for the protection of its policyholders and creditors in the United States.
If the insurer makes no such designation its domicile shall be deemed to be that state in which is located its principal place of business in the United States.
In the case of an insurer formed under the laws of Canada or a province thereof, its domicile shall be deemed to be that province in which its head office is situated.

Structure Mississippi Code