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    • Legislation USA
    • North Carolina General Statutes
    • Chapter 105 - Taxation
    • Article 8B - Taxes Upon Insurance Companies And Prepaid Health Plans.
    • § 105-228.4 - Recodified as § 58-6-7 by Session Laws 1995, c360, s1(c).

    North Carolina General Statutes
    Article 8B - Taxes Upon Insurance Companies And Prepaid Health Plans.
    § 105-228.4 - Recodified as § 58-6-7 by Session Laws 1995, c360, s1(c).

    105-228.4: Recodified as 58-6-7 by Session Laws 1995, c. 360, s. 1(c).

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    Structure North Carolina General Statutes

    North Carolina General Statutes

    Chapter 105 - Taxation

    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.

    § 105-228.5 - (Effective for taxable years beginning before January 1, 2022) Taxes measured by gross premiums.

    § 105-228.5A - Credit against gross premium tax for assessments paid to the Insurance Guaranty Association and the Life and Health Insurance Guaranty Association.

    § 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.

    § 105-228.10 - No additional local taxes.

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