58-46-45. 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. 13.)
Structure North Carolina General Statutes
North Carolina General Statutes
Article 46 - Fair Access to Insurance Requirements.
§ 58-46-1 - Purpose and geographic coverage of Article.
§ 58-46-2 - Persons who can be insured by the Association.
§ 58-46-5 - Organization of underwriting association.
§ 58-46-10 - Participation in association.
§ 58-46-15 - Requirements of Plan and authority of Association.
§ 58-46-20 - Authority of Commissioner.
§ 58-46-25 - Temporary directors of association.
§ 58-46-30 - Appeals; judicial review.
§ 58-46-35 - Reports of inspection made available; immunity from liability.
§ 58-46-40 - Assessment; inability to pay.
§ 58-46-41 - Unearned premium, loss, and loss expense reserves.
§ 58-46-45 - Premium taxes to be paid through Association.
§ 58-46-55 - Rates, rating plans, rating rules, and forms applicable.