RCW 48.62.151
Insurance premium taxes—Exemption.
A joint self-insurance program approved in accordance with this chapter is exempt from insurance premium taxes, from fees assessed under chapter 48.02 RCW, from chapters 48.32 and 48.32A RCW, from business and occupations taxes imposed under chapter 82.04 RCW, and from any assigned risk plan or joint underwriting association otherwise required by law. This section does not apply to and no exemption is provided for insurance companies issuing policies to cover program risks, nor does it apply to or provide an exemption for third-party administrators, surplus line brokers, or insurance producers serving the self-insurance program.
[ 2009 c 162 § 30; 2008 c 217 § 63; 1991 sp.s. c 30 § 15.]
NOTES:
Effective date—2009 c 162: See note following RCW 48.03.020.
Severability—Effective date—2008 c 217: See notes following RCW 48.03.020.
Structure Revised Code of Washington
Chapter 48.62 - Local Government Insurance Transactions.
48.62.011 - Legislative intent—Construction.
48.62.031 - Authority to self-insure—Options—Risk manager.
48.62.034 - Joint self-insurance program—Actions authorized.
48.62.061 - Rule making by state risk manager—Standards.
48.62.071 - Program approval required—State risk manager—Plan of management and operation.
48.62.081 - Multistate program participants—Requirements.
48.62.091 - Program approval or disapproval—Procedures—Annual report.
48.62.101 - Access to information—Executive sessions—Public records act.
48.62.111 - Investments—Designated treasurer—Deposit requirements—Bond.
48.62.125 - Educational service districts—Rules—Superintendent of public instruction.
48.62.131 - Preexisting programs—Notice to state auditor.
48.62.141 - Insufficient assets—Program requirement.
48.62.151 - Insurance premium taxes—Exemption.
48.62.161 - Establishment of fee to cover costs—State risk manager.
48.62.171 - Dissemination of information—Civil immunity.
48.62.900 - Effective date, implementation, application—1991 sp.s. c 30.