105-228.10. No additional local taxes.
No city or county may levy on a person subject to the tax levied in this Article a privilege tax or a tax computed on the basis of gross premiums. (1945, c. 752, s. 2; 1998-98, s. 18.)
Structure North Carolina General Statutes
North Carolina General Statutes
Article 8B - Taxes Upon Insurance Companies And Prepaid Health Plans.
§ 105-228.3 - (Effective until contingency met see note) Definitions.
§ 105-228.4 - Recodified as § 58-6-7 by Session Laws 1995, c360, s1(c).
§ 105-228.4A - Tax on captive insurance companies.
§ 105-228.5B - Distribution of part of tax proceeds to High Risk Pool.
§ 105-228.6 - Taxes in case of withdrawal from State.
§ 105-228.8 - Retaliatory premium taxes.
§ 105-228.9 - Commissioner of Insurance to administer portions of Article.