17 NCAC 05E .0103. PREMIUM FINANCE CHARGES AND OTHER CHARGES

Latest version.

Gross premiums from business in this State include premium finance charges and installment payment charges or other charges received as a result of the partial payment of premiums by a policyholder. These charges are therefore subject to tax.

History Note: Authority G.S. 105‑228.5; 105-262;

Eff. April 1, 1993;

Transferred and Recodified from 11 NCAC 11E .0203 Eff. January 15, 1998;

Amended Eff. August 1, 1998.

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');