§105‑228.9. Commissioner of Insurance to administer portions of Article.
The following taxes relatingto insurance are collected by the Commissioner of Insurance:
(1) Surplus lines tax,G.S. 58‑21‑85.
(2) Tax on riskretention groups not chartered in this State, G.S. 58‑22‑20(3).
(3) Tax on personprocuring insurance directly with an unlicensed insurer, G.S. 58‑28‑5(b).
The Commissioner of Insurance hasthe same authority and responsibility in administering those taxes as theSecretary of Revenue has in administering this Article. (1945,c. 752, s. 2; 1955, c. 1350, s. 22; 1973, c. 476, s. 193; 1987, c. 804, s. 9;1995, c. 360, s. 1(a); 1995 (Reg. Sess., 1996), c. 747, s. 1.)
§105‑228.9. Commissioner of Insurance to administer portions of Article.
The following taxes relatingto insurance are collected by the Commissioner of Insurance:
(1) Surplus lines tax,G.S. 58‑21‑85.
(2) Tax on riskretention groups not chartered in this State, G.S. 58‑22‑20(3).
(3) Tax on personprocuring insurance directly with an unlicensed insurer, G.S. 58‑28‑5(b).
The Commissioner of Insurance hasthe same authority and responsibility in administering those taxes as theSecretary of Revenue has in administering this Article. (1945,c. 752, s. 2; 1955, c. 1350, s. 22; 1973, c. 476, s. 193; 1987, c. 804, s. 9;1995, c. 360, s. 1(a); 1995 (Reg. Sess., 1996), c. 747, s. 1.)
§105‑228.9. Commissioner of Insurance to administer portions of Article.
The following taxes relatingto insurance are collected by the Commissioner of Insurance:
(1) Surplus lines tax,G.S. 58‑21‑85.
(2) Tax on riskretention groups not chartered in this State, G.S. 58‑22‑20(3).
(3) Tax on personprocuring insurance directly with an unlicensed insurer, G.S. 58‑28‑5(b).
The Commissioner of Insurance hasthe same authority and responsibility in administering those taxes as theSecretary of Revenue has in administering this Article. (1945,c. 752, s. 2; 1955, c. 1350, s. 22; 1973, c. 476, s. 193; 1987, c. 804, s. 9;1995, c. 360, s. 1(a); 1995 (Reg. Sess., 1996), c. 747, s. 1.)
