There is a newer version of the North Carolina General Statutes
2014 North Carolina General Statutes
Chapter 105 - Taxation.
Article 8B - Taxes Upon Insurance Companies.
- § 105-228.3 - 3. Definitions.
- § 105-228.4 - 4: Recodified as 58-6-7 by Session Laws 1995, c. 360, s. 1(c).
- § 105-228.4A - 4A. Tax on captive insurance companies.
- § 105-228.5 - 5. Taxes measured by gross premiums.
- § 105-228.5A - 5A. Credit against gross premium tax for assessments paid to the Insurance Guaranty Association and the Life and Health Insurance Guaranty Association.
- § 105-228.5B - 5B. Distribution of part of tax proceeds to High Risk Pool.
- § 105-228.6 - 6. Taxes in case of withdrawal from State.
- §§ 105-228.7 - 7: Repealed by Session Laws 1987, c. 629, s. 21.
- § 105-228.8 - 8. Retaliatory premium taxes.
- § 105-228.9 - 9. Commissioner of Insurance to administer portions of Article.
- § 105-228.10 - 10. No additional local taxes.
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