Factory mutuals shall pay the tax imposed by NRS 680B.027 on all gross premiums upon policies on risks located in this state in force on December 31 next preceding, after deducting from the gross direct premiums dividends written and returns to policyholders computed at the average rate on annual policies expiring during the preceding year, whether actually paid or applied in part payment of any renewal premiums.
(Added to NRS by 1983, 713; A 1991, 2030)
Structure Nevada Revised Statutes
NRS 680B.020 - State license exclusive; exception.
NRS 680B.025 - General tax on premiums: Definitions.
NRS 680B.027 - General tax on premiums: Rate; time for payment; prepayment; supplemental statements.
NRS 680B.030 - General tax on premiums: Annual report by insurer.
NRS 680B.033 - General tax on premiums: Computation of tax for factory mutuals.
NRS 680B.035 - General tax on premiums: Payments by domestic insurers.
NRS 680B.0353 - General tax on premiums: Rate and payments by certain risk retention groups.
NRS 680B.036 - General tax on premiums: Credit for policies of industrial insurance.
NRS 680B.0365 - General tax on premiums: Credit for qualified equity investments.
NRS 680B.037 - General tax on premiums: Tax in lieu of other taxes; exception.
NRS 680B.039 - General tax on premiums: Penalty.
NRS 680B.0395 - General tax on premiums: Exemption for authorized reinsurer.
NRS 680B.040 - Independently procured coverages: Report; tax; penalty.
NRS 680B.050 - General tax on premiums: Credit if home office or regional home office in Nevada.
NRS 680B.120 - Refund of overpayments of fees, charges or taxes.