2014 Arizona Revised Statutes
Title 20 - Insurance
§ 20-1010 Taxes
20-1010. Taxes
A. On the tax payment dates prescribed in section 20-224, each prepaid dental plan organization shall pay to the director for deposit, pursuant to sections 35-146 and 35-147, in a form prescribed by the director a tax for transacting a prepaid dental plan in the amount of 2.0 per cent of prepaid net charges received from members.
B. The failure by an organization to pay the tax imposed by this section results in a civil penalty determined pursuant to section 20-225.
C. A prepaid dental plan organization may claim a premium tax credit if the organization qualifies for a credit pursuant to section 20-224.03 or 20-224.04.
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