Nevada Revised Statutes
Chapter 680B - Fees and Taxes
NRS 680B.0355 - Insurer required to provide statement to insureds if portion of premium is attributable to general premium tax; insurer authorized to provide statement to insureds if portion of premium is attributable to annual fees or assessments.


1. If an insurer includes any portion of the general premium tax which the insurer is required to pay pursuant to NRS 680B.027 in the amount billed to its insureds for the premium for insurance, the insurer shall provide with each notice of renewal sent to its insureds a statement that a portion of the premium is attributable to the general premium tax.
2. If an insurer includes any portion of any annual fees or assessments that it is required to pay to the State of Nevada in the amount billed to its insureds for the premium for insurance, the insurer may provide with each notice of renewal sent to its insureds a statement that a portion of the premium is attributable to the annual fees or assessments that it is required to pay to the State of Nevada.
(Added to NRS by 1999, 816)

Structure Nevada Revised Statutes

Nevada Revised Statutes

Chapter 680B - Fees and Taxes

NRS 680B.010 - Fees.

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.032 - General tax on premiums: Certain insurers to file quarterly report and make quarterly payment; overpayment of tax.

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.0355 - Insurer required to provide statement to insureds if portion of premium is attributable to general premium tax; insurer authorized to provide statement to insureds if portion of premium is attributable to annual fees or assessments.

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.055 - General tax on premiums: Eligibility for credit where home office or regional home office owned by limited partnership; proportion of ad valorem tax qualified for credit.

NRS 680B.060 - Collection and enforcement of and disputes related to payments of general tax on premiums; deposit of taxes, fees, licenses, fines and charges under Code; exception.

NRS 680B.120 - Refund of overpayments of fees, charges or taxes.