§431:7-204  In lieu provision.  As toinsurers, the taxes and fees imposed by section 431:7-201 to section 431:7-204,and the fees imposed by this code, when paid shall be in settlement of and inlieu of all demands for taxes, licenses, or fees of every character imposed bythe laws of this State, the ordinances or other laws, rules, or regulations ofany county of this State, except:

(1)  As expressly otherwise provided;

(2)  Taxes on real property;

(3)  Taxes on the purchase, use, or ownership oftangible personal property; and

(4)  Taxes on gross income, gross proceeds, grossrental, or gross rental proceeds under chapter 237 or 237D.

Nothing in this section shall be deemed to exemptinsurers from liability for withholding taxes payable by their employees andpaying the same to the proper collection officers, or from keeping suchrecords, and making such returns and reports, as may be required in the case ofother persons enjoying tax exemption. [L 1987, c 347, pt of §2; am L 1991, c286, §4]