40-252.Schedules of fees and taxes for insurancecompanies and fraternal benefit societies; credits; deductions; returns; timefor payment.Every insurance company or fraternal benefit society organized under thelaws of this state or doing business in this state shall pay to thecommissioner of insurance fees and taxes specified in the followingschedule:
AInsurance companies organized underthe laws of this state:
1. Capital stock insurance companiesand mutual legal reserve life insurance companies:
Filing application for sale of stock or certificates ofindebtedness ................. $25
Admission fees:
Examination of charter and other documents ................. 500
Filing annual statement ................. 100
Certificate of authority ................. 10
Annual fees:
Filing annual statement ................. 100
Continuation of certificate of authority ................. 10
2. Mutual life, accident and health associations:
Admission fees:
Examination of charter and other documents ................. $500
Filing annual statement ................. 100
Certificate of authority ................. 10
Annual fees:
Filing annual statement ................. 100
Continuation of certificate of authority ................. 10
3. Mutual fire, hail, casualty and multiple line insurers andreciprocal or interinsurance exchanges:
Admission fees:
Examination of charter and other documents ................. $500
Filing annual statement ................. 100
Certificate of authority ................. 10
Annual fees:
Filing annual statement ................. 100
Continuation of certificate of authority ................. 10
In addition to the above fees and as a condition precedent to thecontinuation of the certificate of authority provided in this code, allsuch companies shall pay a fee of $2 for each agentcertified by the company and shall also pay a tax annually upon allpremiums received on risk located in this state at the rate of 1% for taxyear 1997, and 2% for all tax years thereafter per annum less (1) for tax yearsprior to 1984, any taxes paid on business in this statepursuant to the provisions of K.S.A. 40-1701 to 40-1707, inclusive, and75-1508 and amendments thereto and (2) for tax years 1984 andthereafter, any taxes paid on business in this state pursuant to the provisionsof K.S.A.75-1508 and amendments thereto and the amount of the firefighters relieftax credit determined by the commissioner of insurance. The amount of thefirefighters relief tax credit for a company for the current tax year shallbe determined by the commissioner of insurance by dividing (A) the totalamount of credits against the tax imposed by this section fortaxes paidby all such companies on business in this state under K.S.A. 40-1701 to40-1707, inclusive, and amendments thereto for tax year 1983, by (B) thetotal amount of taxes paid by all such companies on business in this stateunder K.S.A. 40-1703 and amendments thereto for the tax year immediatelypreceding the current tax year, and by multiplying the result so obtainedby (C) the amount of taxes paid by the company on business in this stateunder K.S.A. 40-1703 and amendments thereto for the current tax year.
In the computation of the gross premiums all suchcompanies shall be entitled to deduct any premiums returned onaccount of cancellations, including funds accepted before January 1, 1997,and declared and taxed as annuity premiums which, on or after January 1, 1997,are withdrawn before application to the purchase of annuities, all premiumsreceived for reinsurance from anyother company authorized to do business in this state, dividendsreturned to policyholders and premiums received in connection with thefunding of a pension, deferred compensation, annuity or profit-sharingplan qualified or exempt under sections 401, 403, 404, 408, 457 or 501 of theUnited States internalrevenue code of 1986. Funds received by life insurers for the purchase ofannuitycontracts and funds applied by life insurers to the purchase of annuities shallnot be deemed taxable premiums or be subject to tax under this section for taxyears commencing on or after January 1, 1997.
BFraternal benefit societies organizedunder the laws of this state:
Admission fees:
Examination of charter and other documents ................. $500
Filing annual statement ................. 100
Certificate of authority ................. 10
Annual fees:
Filing annual statement ................. 100
Continuation of certificate of authority ................. 10
C
Mutual nonprofit hospital service corporations, nonprofit medicalservice corporations, nonprofit dental service corporations, nonprofitoptometric service corporations and nonprofit pharmacy service corporationsorganized under the laws of this state:
1. Mutual nonprofit hospital service corporations:
Admission fees:
Examination of charter and other documents ................. $500
Filing annual statement ................. 100
Certificate of authority ................. 10
Annual fees:
Filing annual statement ................. 100
Continuation of certificate of authority ................. 10
2. Nonprofit medical service corporations:
Admission fees:
Examination of charter and other documents ................. $500
Filing annual statement ................. 100
Certificate of authority ................. 10
Annual fees:
Filing annual statement ................. 100
Continuation of certificate of authority ................. 10
3. Nonprofit dental service corporations:
Admission fees:
Examination of charter and other documents ................. $500
Filing annual statement ................. 100
Certificate of authority ................. 10
Annual fees:
Filing annual statement ................. 100
Continuation of certificate of authority ................. 10
4. Nonprofit optometric service corporations:
Admission fees:
Examination of charter and other documents ................. $500
Filing annual statement ................. 100
Certificate of authority ................. 10
Annual fees:
Filing annual statement ................. 100
Continuation of certificate of authority ................. 10
5. Nonprofit pharmacy service corporations:
Admission fees:
Examination of charter and other documents.................$500
Filing annual statement.................100
Certificate of authority.................10
Annual fees:
Filing annual statement.................100
Continuation of certificate of authority.................10
In addition to the above fees and as a condition precedent to thecontinuation of the certificate of authority, provided in this code,every corporation or association shall pay annually to the commissionerof insurance a tax in an amount equal to 1% for tax year 1997, and2% for all tax years thereafter perannum of the total of all premiums, subscription charges, or any otherterm which may be used to describe the charges made by such corporationor association to subscribers for hospital, medical or other healthservices or indemnity received during the preceding year. In suchcomputations all such corporations or associations shall be entitled todeduct any premiums or subscription charges returned onaccount of cancellations and dividends returned to members orsubscribers.
DInsurance companies organized under thelaws of any other state, territory or country:
1. Capital stock insurance companiesand mutual legal reserve life insurance companies:
Filing application for sale of stock or certificatesof indebtedness ................. $25
Admission fees:
Examination of charter and other documents ................. 500
Filing annual statement ................. 100
Certificate of authority ................. 10
Annual fees:
Filing annual statement ................. 100
Continuation of certificate of authority ................. 10
In addition to the above fees all such companies shall pay $5 for eachagent certified by the company, except as otherwise provided by law.
As a condition precedent to the continuation of the certificate ofauthority, provided in this code, every company organized under the lawsof any other state of the United States or of any foreign country shallpay a tax upon all premiums received during the preceding year at therate of 2% per annum.
In the computation of the gross premiums all such companies shall be entitledto deduct anypremiums returned on account of cancellations, including funds acceptedbefore January 1, 1997, and declared and taxed as annuity premiums which, on orafter January 1, 1997, are withdrawn before application to the purchase ofannuities, dividends returned to policyholders and all premiums received forreinsurance from any other company authorized to do business in this state andpremiums received in connection with the funding of a pension, deferredcompensation, annuity or profit-sharing plan qualified or exempt under sections401, 403, 404, 408, 457 or 501 of the United States internal revenue code of1986. Funds received by life insurers for the purchase of annuity contracts andfunds applied by life insurers to thepurchase of annuities shall not be deemed taxable premiums or be subject to taxunder this section for tax years commencing on or after January 1, 1997.
2. Mutual life, accident and health associations:
Admission fees:
Examination of charter and other documents ................. $500
Filing annual statement ................. 100
Certificate of authority ................. 10
Annual fees:
Filing annual statement ................. 100
Continuation of certificate of authority ................. 10
In addition to the above fees, every such company organized under thelaws of any other state of the United States shall pay $5for each agent certified by the company, and shall pay a tax annuallyupon all premiums received at the rate of 2% per annum.
In the computation of the gross premiums all such companies shall beentitled to deduct any premiums returned on account ofcancellations, including funds accepted before January 1, 1997, and declaredand taxed as annuity premiums which, on or after January 1, 1997, are withdrawnbefore application to the purchase of annuities, dividends returned topolicyholders and all premiumsreceived for reinsurance from any other company authorized to dobusiness in this state and premiums received in connection with thefunding of a pension, deferred compensation, annuity or profit-sharing planqualified or exemptunder sections 401, 403, 404, 408, 457 or 501 of the United States internalrevenue code of 1986.Funds received by life insurersfor the purchase of annuity contracts and funds applied by life insurers to thepurchase of annuities shall not be deemed taxable premiums or be subject to taxunder this section for tax years commencing on or after January 1, 1997.
3. Mutual fire, casualty and multiple line insurers and reciprocalor interinsurance exchanges:
Admission fees:
Examination of charter and other documents and issuance ofcertificate of authority ................. $500
Filing annual statement ................. 100
Certificate of authority ................. 10
Annual fees:
Filing annual statement ................. 100
Continuation of certificate of authority ................. 10
In addition to the above fees, every such company or associationorganized under the laws of any other state of the United States shallpay a fee of $5 for each agent certified by the companyand shall also pay a tax annually upon all premiums received at the rateof 2% per annum.
For tax years 1998 and thereafter, the annual tax shall be reduced by the"applicable percentage" of (1) any taxes paid on business in this statepursuant to the provisions of K.S.A. 75-1508 and amendments thereto and (2) theamount of the firefighters relief tax credit determined by the commissioner ofinsurance. The amount of the firefighters relief tax credit for a companytaxable under this subsection for the current tax year shall be determined bythe commissioner of insurance by dividing (A) the total amount of taxes paid byall such companies on business in this state under K.S.A. 40-1701 to 40-1707and amendments thereto for tax year 1983 as then in effect, by (B) the totalamount of taxes paid byall such companies on business in this state under K.S.A. 40-1703 andamendments thereto for the tax year immediately preceding the current taxyear, and by multiplying the result so obtained by (C) the amount of taxes paidby the company on business in this state under K.S.A. 40-1703 and amendmentsthereto for the current tax year. The "applicable percentage" shall be asfollows:
In the computation of the gross premiumsall such companies shall be entitled to deduct any premiumsreturned on account of cancellations, all premiums received forreinsurance from any other company authorized to do business in thisstate, and dividends returned to policyholders.
EFraternal benefit societies organized under the lawsof any other state, territory or country:
Admission fees:
Examination of charter and other documents ................. $500
Filing annual statement ................. 100
Certificate of authority ................. 10
Annual fees:
Filing annual statement ................. 100
Continuation of certificate of authority ................. 10
F
Mutual nonprofit hospital service corporations, nonprofit medicalservice corporations, nonprofit dental service corporations, nonprofitoptometric service corporations and nonprofit pharmacy service corporationsorganized under the laws of any other state, territory or country:
1. Mutual nonprofit hospital service corporations:
Admission fees:
Examination of charter and other documents ................. $500
Filing annual statement ................. 100
Certificate of authority ................. 10
Annual fees:
Filing annual statement ................. 100
Continuation of certificate of authority ................. 10
2. Nonprofit medical service corporations, nonprofit dental servicecorporations, nonprofit optometric service corporations andnonprofit pharmacy service corporations:
Admission fees:
Examination of charter and other documents ................. $500
Filing annual statement ................. 100
Certificate of authority ................. 10
Annual fees:
Filing annual statement ................. 100
Continuation of certificate of authority ................. 10
In addition to the above fees and as a condition precedent to thecontinuation of the certificate of authority, provided in this code,every corporation or association shall pay annually to the commissionerof insurance a tax in an amount equal to 2% perannum of the total of all premiums, subscription charges, or any otherterm which may be used to describe the charges made by such corporationor association to subscribers in this state for hospital, medical orother health services or indemnity received during the preceding year.In such computations all such corporations or associations shall beentitled to deduct any premiums or subscription chargesreturned on account of cancellations and dividends returned to membersor subscribers.
G Payment of Taxes.
For the purpose of insuring the collection of the tax upon premiums,assessments and charges as set out in subsection A, C, D or F,every insurance company, corporation or association shall at the time itfiles its annual statement, as required by the provisions of K.S.A.40-225, and amendments thereto, make a return,generated by or at the direction of its president andsecretary or other chief officers, under penalty of K.S.A. 21-3711, andamendments thereto, to the commissioner of insurance,stating the amount of all premiums, assessments and charges received bythe companies or corporations in this state, whether in cash or notes,during the year ending on the December 31 next preceding.
Commencing in 1985 and annually thereafter the estimated taxes shall bepaid as follows: On or before June 15 and December 15 of such year anamount equal to 50% of the full amount of the prior year's taxes asreported by the company shall be remitted to the commissioner of insurance.As used in this paragraph, "prior year's taxes" includes (1) taxesassessed pursuant to this section for the prior calendar year, (2) fees andtaxes assessed pursuant to K.S.A. 40-253, and amendments thereto, for theprior calendar year, and (3) taxes paid for maintenance of the departmentof the state fire marshal pursuant to K.S.A. 75-1508, and amendmentsthereto, for the prior calendar year.
Upon the receipt of such returns the commissioner ofinsurance shall verify the same and assess the taxes upon suchcompanies, corporations or associations on the basis and at the rateprovided herein and the balance of such taxes shall thereupon become dueand payable giving credit for amounts paid pursuant to the precedingparagraph, or the commissioner shall make a refund if the taxes paid in theprior June and December are in excess of the taxes assessed.
H
The fee prescribed for the examination of charters and other documentsshall apply to each company's initial application for admission and shallnot be refundable for any reason.
History: L. 1927, ch. 231, 40-252; L. 1965, ch. 299, § 1; L.1970, ch. 183, § 1; L. 1972, ch. 174, § 15; L. 1974, ch. 295,§ 2; L.1975, ch. 243, § 15; L. 1976, ch. 311, § 4; L. 1978, ch. 164,§ 7; L.1980, ch. 131, § 1; L. 1981, ch. 189, § 1; L. 1984, ch. 161,§ 2; L. 1984,ch. 165, § 9;L. 1985, ch. 160, § 1;L. 1987, ch. 159, § 15;L. 1997, ch. 175, § 3;L. 1998, ch. 10, § 1;L. 2007, ch. 122, § 3; July 1.
40-252.Schedules of fees and taxes for insurancecompanies and fraternal benefit societies; credits; deductions; returns; timefor payment.Every insurance company or fraternal benefit society organized under thelaws of this state or doing business in this state shall pay to thecommissioner of insurance fees and taxes specified in the followingschedule:
AInsurance companies organized underthe laws of this state:
1. Capital stock insurance companiesand mutual legal reserve life insurance companies:
Filing application for sale of stock or certificates ofindebtedness ................. $25
Admission fees:
Examination of charter and other documents ................. 500
Filing annual statement ................. 100
Certificate of authority ................. 10
Annual fees:
Filing annual statement ................. 100
Continuation of certificate of authority ................. 10
2. Mutual life, accident and health associations:
Admission fees:
Examination of charter and other documents ................. $500
Filing annual statement ................. 100
Certificate of authority ................. 10
Annual fees:
Filing annual statement ................. 100
Continuation of certificate of authority ................. 10
3. Mutual fire, hail, casualty and multiple line insurers andreciprocal or interinsurance exchanges:
Admission fees:
Examination of charter and other documents ................. $500
Filing annual statement ................. 100
Certificate of authority ................. 10
Annual fees:
Filing annual statement ................. 100
Continuation of certificate of authority ................. 10
In addition to the above fees and as a condition precedent to thecontinuation of the certificate of authority provided in this code, allsuch companies shall pay a fee of $2 for each agentcertified by the company and shall also pay a tax annually upon allpremiums received on risk located in this state at the rate of 1% for taxyear 1997, and 2% for all tax years thereafter per annum less (1) for tax yearsprior to 1984, any taxes paid on business in this statepursuant to the provisions of K.S.A. 40-1701 to 40-1707, inclusive, and75-1508 and amendments thereto and (2) for tax years 1984 andthereafter, any taxes paid on business in this state pursuant to the provisionsof K.S.A.75-1508 and amendments thereto and the amount of the firefighters relieftax credit determined by the commissioner of insurance. The amount of thefirefighters relief tax credit for a company for the current tax year shallbe determined by the commissioner of insurance by dividing (A) the totalamount of credits against the tax imposed by this section fortaxes paidby all such companies on business in this state under K.S.A. 40-1701 to40-1707, inclusive, and amendments thereto for tax year 1983, by (B) thetotal amount of taxes paid by all such companies on business in this stateunder K.S.A. 40-1703 and amendments thereto for the tax year immediatelypreceding the current tax year, and by multiplying the result so obtainedby (C) the amount of taxes paid by the company on business in this stateunder K.S.A. 40-1703 and amendments thereto for the current tax year.
In the computation of the gross premiums all suchcompanies shall be entitled to deduct any premiums returned onaccount of cancellations, including funds accepted before January 1, 1997,and declared and taxed as annuity premiums which, on or after January 1, 1997,are withdrawn before application to the purchase of annuities, all premiumsreceived for reinsurance from anyother company authorized to do business in this state, dividendsreturned to policyholders and premiums received in connection with thefunding of a pension, deferred compensation, annuity or profit-sharingplan qualified or exempt under sections 401, 403, 404, 408, 457 or 501 of theUnited States internalrevenue code of 1986. Funds received by life insurers for the purchase ofannuitycontracts and funds applied by life insurers to the purchase of annuities shallnot be deemed taxable premiums or be subject to tax under this section for taxyears commencing on or after January 1, 1997.
BFraternal benefit societies organizedunder the laws of this state:
Admission fees:
Examination of charter and other documents ................. $500
Filing annual statement ................. 100
Certificate of authority ................. 10
Annual fees:
Filing annual statement ................. 100
Continuation of certificate of authority ................. 10
C
Mutual nonprofit hospital service corporations, nonprofit medicalservice corporations, nonprofit dental service corporations, nonprofitoptometric service corporations and nonprofit pharmacy service corporationsorganized under the laws of this state:
1. Mutual nonprofit hospital service corporations:
Admission fees:
Examination of charter and other documents ................. $500
Filing annual statement ................. 100
Certificate of authority ................. 10
Annual fees:
Filing annual statement ................. 100
Continuation of certificate of authority ................. 10
2. Nonprofit medical service corporations:
Admission fees:
Examination of charter and other documents ................. $500
Filing annual statement ................. 100
Certificate of authority ................. 10
Annual fees:
Filing annual statement ................. 100
Continuation of certificate of authority ................. 10
3. Nonprofit dental service corporations:
Admission fees:
Examination of charter and other documents ................. $500
Filing annual statement ................. 100
Certificate of authority ................. 10
Annual fees:
Filing annual statement ................. 100
Continuation of certificate of authority ................. 10
4. Nonprofit optometric service corporations:
Admission fees:
Examination of charter and other documents ................. $500
Filing annual statement ................. 100
Certificate of authority ................. 10
Annual fees:
Filing annual statement ................. 100
Continuation of certificate of authority ................. 10
5. Nonprofit pharmacy service corporations:
Admission fees:
Examination of charter and other documents.................$500
Filing annual statement.................100
Certificate of authority.................10
Annual fees:
Filing annual statement.................100
Continuation of certificate of authority.................10
In addition to the above fees and as a condition precedent to thecontinuation of the certificate of authority, provided in this code,every corporation or association shall pay annually to the commissionerof insurance a tax in an amount equal to 1% for tax year 1997, and2% for all tax years thereafter perannum of the total of all premiums, subscription charges, or any otherterm which may be used to describe the charges made by such corporationor association to subscribers for hospital, medical or other healthservices or indemnity received during the preceding year. In suchcomputations all such corporations or associations shall be entitled todeduct any premiums or subscription charges returned onaccount of cancellations and dividends returned to members orsubscribers.
DInsurance companies organized under thelaws of any other state, territory or country:
1. Capital stock insurance companiesand mutual legal reserve life insurance companies:
Filing application for sale of stock or certificatesof indebtedness ................. $25
Admission fees:
Examination of charter and other documents ................. 500
Filing annual statement ................. 100
Certificate of authority ................. 10
Annual fees:
Filing annual statement ................. 100
Continuation of certificate of authority ................. 10
In addition to the above fees all such companies shall pay $5 for eachagent certified by the company, except as otherwise provided by law.
As a condition precedent to the continuation of the certificate ofauthority, provided in this code, every company organized under the lawsof any other state of the United States or of any foreign country shallpay a tax upon all premiums received during the preceding year at therate of 2% per annum.
In the computation of the gross premiums all such companies shall be entitledto deduct anypremiums returned on account of cancellations, including funds acceptedbefore January 1, 1997, and declared and taxed as annuity premiums which, on orafter January 1, 1997, are withdrawn before application to the purchase ofannuities, dividends returned to policyholders and all premiums received forreinsurance from any other company authorized to do business in this state andpremiums received in connection with the funding of a pension, deferredcompensation, annuity or profit-sharing plan qualified or exempt under sections401, 403, 404, 408, 457 or 501 of the United States internal revenue code of1986. Funds received by life insurers for the purchase of annuity contracts andfunds applied by life insurers to thepurchase of annuities shall not be deemed taxable premiums or be subject to taxunder this section for tax years commencing on or after January 1, 1997.
2. Mutual life, accident and health associations:
Admission fees:
Examination of charter and other documents ................. $500
Filing annual statement ................. 100
Certificate of authority ................. 10
Annual fees:
Filing annual statement ................. 100
Continuation of certificate of authority ................. 10
In addition to the above fees, every such company organized under thelaws of any other state of the United States shall pay $5for each agent certified by the company, and shall pay a tax annuallyupon all premiums received at the rate of 2% per annum.
In the computation of the gross premiums all such companies shall beentitled to deduct any premiums returned on account ofcancellations, including funds accepted before January 1, 1997, and declaredand taxed as annuity premiums which, on or after January 1, 1997, are withdrawnbefore application to the purchase of annuities, dividends returned topolicyholders and all premiumsreceived for reinsurance from any other company authorized to dobusiness in this state and premiums received in connection with thefunding of a pension, deferred compensation, annuity or profit-sharing planqualified or exemptunder sections 401, 403, 404, 408, 457 or 501 of the United States internalrevenue code of 1986.Funds received by life insurersfor the purchase of annuity contracts and funds applied by life insurers to thepurchase of annuities shall not be deemed taxable premiums or be subject to taxunder this section for tax years commencing on or after January 1, 1997.
3. Mutual fire, casualty and multiple line insurers and reciprocalor interinsurance exchanges:
Admission fees:
Examination of charter and other documents and issuance ofcertificate of authority ................. $500
Filing annual statement ................. 100
Certificate of authority ................. 10
Annual fees:
Filing annual statement ................. 100
Continuation of certificate of authority ................. 10
In addition to the above fees, every such company or associationorganized under the laws of any other state of the United States shallpay a fee of $5 for each agent certified by the companyand shall also pay a tax annually upon all premiums received at the rateof 2% per annum.
For tax years 1998 and thereafter, the annual tax shall be reduced by the"applicable percentage" of (1) any taxes paid on business in this statepursuant to the provisions of K.S.A. 75-1508 and amendments thereto and (2) theamount of the firefighters relief tax credit determined by the commissioner ofinsurance. The amount of the firefighters relief tax credit for a companytaxable under this subsection for the current tax year shall be determined bythe commissioner of insurance by dividing (A) the total amount of taxes paid byall such companies on business in this state under K.S.A. 40-1701 to 40-1707and amendments thereto for tax year 1983 as then in effect, by (B) the totalamount of taxes paid byall such companies on business in this state under K.S.A. 40-1703 andamendments thereto for the tax year immediately preceding the current taxyear, and by multiplying the result so obtained by (C) the amount of taxes paidby the company on business in this state under K.S.A. 40-1703 and amendmentsthereto for the current tax year. The "applicable percentage" shall be asfollows:
In the computation of the gross premiumsall such companies shall be entitled to deduct any premiumsreturned on account of cancellations, all premiums received forreinsurance from any other company authorized to do business in thisstate, and dividends returned to policyholders.
EFraternal benefit societies organized under the lawsof any other state, territory or country:
Admission fees:
Examination of charter and other documents ................. $500
Filing annual statement ................. 100
Certificate of authority ................. 10
Annual fees:
Filing annual statement ................. 100
Continuation of certificate of authority ................. 10
F
Mutual nonprofit hospital service corporations, nonprofit medicalservice corporations, nonprofit dental service corporations, nonprofitoptometric service corporations and nonprofit pharmacy service corporationsorganized under the laws of any other state, territory or country:
1. Mutual nonprofit hospital service corporations:
Admission fees:
Examination of charter and other documents ................. $500
Filing annual statement ................. 100
Certificate of authority ................. 10
Annual fees:
Filing annual statement ................. 100
Continuation of certificate of authority ................. 10
2. Nonprofit medical service corporations, nonprofit dental servicecorporations, nonprofit optometric service corporations andnonprofit pharmacy service corporations:
Admission fees:
Examination of charter and other documents ................. $500
Filing annual statement ................. 100
Certificate of authority ................. 10
Annual fees:
Filing annual statement ................. 100
Continuation of certificate of authority ................. 10
In addition to the above fees and as a condition precedent to thecontinuation of the certificate of authority, provided in this code,every corporation or association shall pay annually to the commissionerof insurance a tax in an amount equal to 2% perannum of the total of all premiums, subscription charges, or any otherterm which may be used to describe the charges made by such corporationor association to subscribers in this state for hospital, medical orother health services or indemnity received during the preceding year.In such computations all such corporations or associations shall beentitled to deduct any premiums or subscription chargesreturned on account of cancellations and dividends returned to membersor subscribers.
G Payment of Taxes.
For the purpose of insuring the collection of the tax upon premiums,assessments and charges as set out in subsection A, C, D or F,every insurance company, corporation or association shall at the time itfiles its annual statement, as required by the provisions of K.S.A.40-225, and amendments thereto, make a return,generated by or at the direction of its president andsecretary or other chief officers, under penalty of K.S.A. 21-3711, andamendments thereto, to the commissioner of insurance,stating the amount of all premiums, assessments and charges received bythe companies or corporations in this state, whether in cash or notes,during the year ending on the December 31 next preceding.
Commencing in 1985 and annually thereafter the estimated taxes shall bepaid as follows: On or before June 15 and December 15 of such year anamount equal to 50% of the full amount of the prior year's taxes asreported by the company shall be remitted to the commissioner of insurance.As used in this paragraph, "prior year's taxes" includes (1) taxesassessed pursuant to this section for the prior calendar year, (2) fees andtaxes assessed pursuant to K.S.A. 40-253, and amendments thereto, for theprior calendar year, and (3) taxes paid for maintenance of the departmentof the state fire marshal pursuant to K.S.A. 75-1508, and amendmentsthereto, for the prior calendar year.
Upon the receipt of such returns the commissioner ofinsurance shall verify the same and assess the taxes upon suchcompanies, corporations or associations on the basis and at the rateprovided herein and the balance of such taxes shall thereupon become dueand payable giving credit for amounts paid pursuant to the precedingparagraph, or the commissioner shall make a refund if the taxes paid in theprior June and December are in excess of the taxes assessed.
H
The fee prescribed for the examination of charters and other documentsshall apply to each company's initial application for admission and shallnot be refundable for any reason.
History: L. 1927, ch. 231, 40-252; L. 1965, ch. 299, § 1; L.1970, ch. 183, § 1; L. 1972, ch. 174, § 15; L. 1974, ch. 295,§ 2; L.1975, ch. 243, § 15; L. 1976, ch. 311, § 4; L. 1978, ch. 164,§ 7; L.1980, ch. 131, § 1; L. 1981, ch. 189, § 1; L. 1984, ch. 161,§ 2; L. 1984,ch. 165, § 9;L. 1985, ch. 160, § 1;L. 1987, ch. 159, § 15;L. 1997, ch. 175, § 3;L. 1998, ch. 10, § 1;L. 2007, ch. 122, § 3; July 1.
40-252.Schedules of fees and taxes for insurancecompanies and fraternal benefit societies; credits; deductions; returns; timefor payment.Every insurance company or fraternal benefit society organized under thelaws of this state or doing business in this state shall pay to thecommissioner of insurance fees and taxes specified in the followingschedule:
AInsurance companies organized underthe laws of this state:
1. Capital stock insurance companiesand mutual legal reserve life insurance companies:
Filing application for sale of stock or certificates ofindebtedness ................. $25
Admission fees:
Examination of charter and other documents ................. 500
Filing annual statement ................. 100
Certificate of authority ................. 10
Annual fees:
Filing annual statement ................. 100
Continuation of certificate of authority ................. 10
2. Mutual life, accident and health associations:
Admission fees:
Examination of charter and other documents ................. $500
Filing annual statement ................. 100
Certificate of authority ................. 10
Annual fees:
Filing annual statement ................. 100
Continuation of certificate of authority ................. 10
3. Mutual fire, hail, casualty and multiple line insurers andreciprocal or interinsurance exchanges:
Admission fees:
Examination of charter and other documents ................. $500
Filing annual statement ................. 100
Certificate of authority ................. 10
Annual fees:
Filing annual statement ................. 100
Continuation of certificate of authority ................. 10
In addition to the above fees and as a condition precedent to thecontinuation of the certificate of authority provided in this code, allsuch companies shall pay a fee of $2 for each agentcertified by the company and shall also pay a tax annually upon allpremiums received on risk located in this state at the rate of 1% for taxyear 1997, and 2% for all tax years thereafter per annum less (1) for tax yearsprior to 1984, any taxes paid on business in this statepursuant to the provisions of K.S.A. 40-1701 to 40-1707, inclusive, and75-1508 and amendments thereto and (2) for tax years 1984 andthereafter, any taxes paid on business in this state pursuant to the provisionsof K.S.A.75-1508 and amendments thereto and the amount of the firefighters relieftax credit determined by the commissioner of insurance. The amount of thefirefighters relief tax credit for a company for the current tax year shallbe determined by the commissioner of insurance by dividing (A) the totalamount of credits against the tax imposed by this section fortaxes paidby all such companies on business in this state under K.S.A. 40-1701 to40-1707, inclusive, and amendments thereto for tax year 1983, by (B) thetotal amount of taxes paid by all such companies on business in this stateunder K.S.A. 40-1703 and amendments thereto for the tax year immediatelypreceding the current tax year, and by multiplying the result so obtainedby (C) the amount of taxes paid by the company on business in this stateunder K.S.A. 40-1703 and amendments thereto for the current tax year.
In the computation of the gross premiums all suchcompanies shall be entitled to deduct any premiums returned onaccount of cancellations, including funds accepted before January 1, 1997,and declared and taxed as annuity premiums which, on or after January 1, 1997,are withdrawn before application to the purchase of annuities, all premiumsreceived for reinsurance from anyother company authorized to do business in this state, dividendsreturned to policyholders and premiums received in connection with thefunding of a pension, deferred compensation, annuity or profit-sharingplan qualified or exempt under sections 401, 403, 404, 408, 457 or 501 of theUnited States internalrevenue code of 1986. Funds received by life insurers for the purchase ofannuitycontracts and funds applied by life insurers to the purchase of annuities shallnot be deemed taxable premiums or be subject to tax under this section for taxyears commencing on or after January 1, 1997.
BFraternal benefit societies organizedunder the laws of this state:
Admission fees:
Examination of charter and other documents ................. $500
Filing annual statement ................. 100
Certificate of authority ................. 10
Annual fees:
Filing annual statement ................. 100
Continuation of certificate of authority ................. 10
C
Mutual nonprofit hospital service corporations, nonprofit medicalservice corporations, nonprofit dental service corporations, nonprofitoptometric service corporations and nonprofit pharmacy service corporationsorganized under the laws of this state:
1. Mutual nonprofit hospital service corporations:
Admission fees:
Examination of charter and other documents ................. $500
Filing annual statement ................. 100
Certificate of authority ................. 10
Annual fees:
Filing annual statement ................. 100
Continuation of certificate of authority ................. 10
2. Nonprofit medical service corporations:
Admission fees:
Examination of charter and other documents ................. $500
Filing annual statement ................. 100
Certificate of authority ................. 10
Annual fees:
Filing annual statement ................. 100
Continuation of certificate of authority ................. 10
3. Nonprofit dental service corporations:
Admission fees:
Examination of charter and other documents ................. $500
Filing annual statement ................. 100
Certificate of authority ................. 10
Annual fees:
Filing annual statement ................. 100
Continuation of certificate of authority ................. 10
4. Nonprofit optometric service corporations:
Admission fees:
Examination of charter and other documents ................. $500
Filing annual statement ................. 100
Certificate of authority ................. 10
Annual fees:
Filing annual statement ................. 100
Continuation of certificate of authority ................. 10
5. Nonprofit pharmacy service corporations:
Admission fees:
Examination of charter and other documents.................$500
Filing annual statement.................100
Certificate of authority.................10
Annual fees:
Filing annual statement.................100
Continuation of certificate of authority.................10
In addition to the above fees and as a condition precedent to thecontinuation of the certificate of authority, provided in this code,every corporation or association shall pay annually to the commissionerof insurance a tax in an amount equal to 1% for tax year 1997, and2% for all tax years thereafter perannum of the total of all premiums, subscription charges, or any otherterm which may be used to describe the charges made by such corporationor association to subscribers for hospital, medical or other healthservices or indemnity received during the preceding year. In suchcomputations all such corporations or associations shall be entitled todeduct any premiums or subscription charges returned onaccount of cancellations and dividends returned to members orsubscribers.
DInsurance companies organized under thelaws of any other state, territory or country:
1. Capital stock insurance companiesand mutual legal reserve life insurance companies:
Filing application for sale of stock or certificatesof indebtedness ................. $25
Admission fees:
Examination of charter and other documents ................. 500
Filing annual statement ................. 100
Certificate of authority ................. 10
Annual fees:
Filing annual statement ................. 100
Continuation of certificate of authority ................. 10
In addition to the above fees all such companies shall pay $5 for eachagent certified by the company, except as otherwise provided by law.
As a condition precedent to the continuation of the certificate ofauthority, provided in this code, every company organized under the lawsof any other state of the United States or of any foreign country shallpay a tax upon all premiums received during the preceding year at therate of 2% per annum.
In the computation of the gross premiums all such companies shall be entitledto deduct anypremiums returned on account of cancellations, including funds acceptedbefore January 1, 1997, and declared and taxed as annuity premiums which, on orafter January 1, 1997, are withdrawn before application to the purchase ofannuities, dividends returned to policyholders and all premiums received forreinsurance from any other company authorized to do business in this state andpremiums received in connection with the funding of a pension, deferredcompensation, annuity or profit-sharing plan qualified or exempt under sections401, 403, 404, 408, 457 or 501 of the United States internal revenue code of1986. Funds received by life insurers for the purchase of annuity contracts andfunds applied by life insurers to thepurchase of annuities shall not be deemed taxable premiums or be subject to taxunder this section for tax years commencing on or after January 1, 1997.
2. Mutual life, accident and health associations:
Admission fees:
Examination of charter and other documents ................. $500
Filing annual statement ................. 100
Certificate of authority ................. 10
Annual fees:
Filing annual statement ................. 100
Continuation of certificate of authority ................. 10
In addition to the above fees, every such company organized under thelaws of any other state of the United States shall pay $5for each agent certified by the company, and shall pay a tax annuallyupon all premiums received at the rate of 2% per annum.
In the computation of the gross premiums all such companies shall beentitled to deduct any premiums returned on account ofcancellations, including funds accepted before January 1, 1997, and declaredand taxed as annuity premiums which, on or after January 1, 1997, are withdrawnbefore application to the purchase of annuities, dividends returned topolicyholders and all premiumsreceived for reinsurance from any other company authorized to dobusiness in this state and premiums received in connection with thefunding of a pension, deferred compensation, annuity or profit-sharing planqualified or exemptunder sections 401, 403, 404, 408, 457 or 501 of the United States internalrevenue code of 1986.Funds received by life insurersfor the purchase of annuity contracts and funds applied by life insurers to thepurchase of annuities shall not be deemed taxable premiums or be subject to taxunder this section for tax years commencing on or after January 1, 1997.
3. Mutual fire, casualty and multiple line insurers and reciprocalor interinsurance exchanges:
Admission fees:
Examination of charter and other documents and issuance ofcertificate of authority ................. $500
Filing annual statement ................. 100
Certificate of authority ................. 10
Annual fees:
Filing annual statement ................. 100
Continuation of certificate of authority ................. 10
In addition to the above fees, every such company or associationorganized under the laws of any other state of the United States shallpay a fee of $5 for each agent certified by the companyand shall also pay a tax annually upon all premiums received at the rateof 2% per annum.
For tax years 1998 and thereafter, the annual tax shall be reduced by the"applicable percentage" of (1) any taxes paid on business in this statepursuant to the provisions of K.S.A. 75-1508 and amendments thereto and (2) theamount of the firefighters relief tax credit determined by the commissioner ofinsurance. The amount of the firefighters relief tax credit for a companytaxable under this subsection for the current tax year shall be determined bythe commissioner of insurance by dividing (A) the total amount of taxes paid byall such companies on business in this state under K.S.A. 40-1701 to 40-1707and amendments thereto for tax year 1983 as then in effect, by (B) the totalamount of taxes paid byall such companies on business in this state under K.S.A. 40-1703 andamendments thereto for the tax year immediately preceding the current taxyear, and by multiplying the result so obtained by (C) the amount of taxes paidby the company on business in this state under K.S.A. 40-1703 and amendmentsthereto for the current tax year. The "applicable percentage" shall be asfollows:
In the computation of the gross premiumsall such companies shall be entitled to deduct any premiumsreturned on account of cancellations, all premiums received forreinsurance from any other company authorized to do business in thisstate, and dividends returned to policyholders.
EFraternal benefit societies organized under the lawsof any other state, territory or country:
Admission fees:
Examination of charter and other documents ................. $500
Filing annual statement ................. 100
Certificate of authority ................. 10
Annual fees:
Filing annual statement ................. 100
Continuation of certificate of authority ................. 10
F
Mutual nonprofit hospital service corporations, nonprofit medicalservice corporations, nonprofit dental service corporations, nonprofitoptometric service corporations and nonprofit pharmacy service corporationsorganized under the laws of any other state, territory or country:
1. Mutual nonprofit hospital service corporations:
Admission fees:
Examination of charter and other documents ................. $500
Filing annual statement ................. 100
Certificate of authority ................. 10
Annual fees:
Filing annual statement ................. 100
Continuation of certificate of authority ................. 10
2. Nonprofit medical service corporations, nonprofit dental servicecorporations, nonprofit optometric service corporations andnonprofit pharmacy service corporations:
Admission fees:
Examination of charter and other documents ................. $500
Filing annual statement ................. 100
Certificate of authority ................. 10
Annual fees:
Filing annual statement ................. 100
Continuation of certificate of authority ................. 10
In addition to the above fees and as a condition precedent to thecontinuation of the certificate of authority, provided in this code,every corporation or association shall pay annually to the commissionerof insurance a tax in an amount equal to 2% perannum of the total of all premiums, subscription charges, or any otherterm which may be used to describe the charges made by such corporationor association to subscribers in this state for hospital, medical orother health services or indemnity received during the preceding year.In such computations all such corporations or associations shall beentitled to deduct any premiums or subscription chargesreturned on account of cancellations and dividends returned to membersor subscribers.
G Payment of Taxes.
For the purpose of insuring the collection of the tax upon premiums,assessments and charges as set out in subsection A, C, D or F,every insurance company, corporation or association shall at the time itfiles its annual statement, as required by the provisions of K.S.A.40-225, and amendments thereto, make a return,generated by or at the direction of its president andsecretary or other chief officers, under penalty of K.S.A. 21-3711, andamendments thereto, to the commissioner of insurance,stating the amount of all premiums, assessments and charges received bythe companies or corporations in this state, whether in cash or notes,during the year ending on the December 31 next preceding.
Commencing in 1985 and annually thereafter the estimated taxes shall bepaid as follows: On or before June 15 and December 15 of such year anamount equal to 50% of the full amount of the prior year's taxes asreported by the company shall be remitted to the commissioner of insurance.As used in this paragraph, "prior year's taxes" includes (1) taxesassessed pursuant to this section for the prior calendar year, (2) fees andtaxes assessed pursuant to K.S.A. 40-253, and amendments thereto, for theprior calendar year, and (3) taxes paid for maintenance of the departmentof the state fire marshal pursuant to K.S.A. 75-1508, and amendmentsthereto, for the prior calendar year.
Upon the receipt of such returns the commissioner ofinsurance shall verify the same and assess the taxes upon suchcompanies, corporations or associations on the basis and at the rateprovided herein and the balance of such taxes shall thereupon become dueand payable giving credit for amounts paid pursuant to the precedingparagraph, or the commissioner shall make a refund if the taxes paid in theprior June and December are in excess of the taxes assessed.
H
The fee prescribed for the examination of charters and other documentsshall apply to each company's initial application for admission and shallnot be refundable for any reason.
History: L. 1927, ch. 231, 40-252; L. 1965, ch. 299, § 1; L.1970, ch. 183, § 1; L. 1972, ch. 174, § 15; L. 1974, ch. 295,§ 2; L.1975, ch. 243, § 15; L. 1976, ch. 311, § 4; L. 1978, ch. 164,§ 7; L.1980, ch. 131, § 1; L. 1981, ch. 189, § 1; L. 1984, ch. 161,§ 2; L. 1984,ch. 165, § 9;L. 1985, ch. 160, § 1;L. 1987, ch. 159, § 15;L. 1997, ch. 175, § 3;L. 1998, ch. 10, § 1;L. 2007, ch. 122, § 3; July 1.
