58-45-80. Premium taxes to be paid through Association.
All premium taxes due on insurance written under this Article shall be remitted by each insurer to the Association; and the Association, as collecting agent for its member companies, shall forward all such taxes to the Secretary of Revenue as provided in Article 8B of Chapter 105 of the General Statutes. (1985 (Reg. Sess., 1986), c. 928, s. 10; 1995 (Reg. Sess., 1996), c. 747, s. 12.)
Structure North Carolina General Statutes
North Carolina General Statutes
Article 45 - Essential Property Insurance for Beach Area Property.
§ 58-45-1 - Declarations and purpose of Article.
§ 58-45-5 - Definition of terms.
§ 58-45-6 - Persons who can be insured by the Association.
§ 58-45-10 - North Carolina Insurance Underwriting Association created.
§ 58-45-15 - Powers and duties of Association.
§ 58-45-20 - Temporary directors of Association.
§ 58-45-25 - Each member of Association to participate in nonrecoupable assessments.
§ 58-45-35 - Persons eligible to apply to Association for coverage; contents of application.
§ 58-45-36 - Temporary contracts of insurance.
§ 58-45-40 - Association members may cede insurance to Association.
§ 58-45-45 - Rates, rating plans, rating rules, and forms applicable.
§ 58-45-46 - Unearned premium, loss, and loss expense reserves.
§ 58-45-55 - Reports of inspection made available.
§ 58-45-60 - Association and Commissioner immune from liability.
§ 58-45-65 - Association to file annual report with Commissioner.
§ 58-45-65.1 - Association to be audited.
§ 58-45-70 - Commissioner may examine affairs of Association.
§ 58-45-71 - Report of member companies to Commissioner.
§ 58-45-75 - Commissioner authorized to promulgate reasonable rules and regulations.
§ 58-45-80 - Premium taxes to be paid through Association.
§ 58-45-85 - Assessment; inability to pay.