2011 Kansas Code
Chapter 40. - INSURANCE
Article 43. - CAPTIVE INSURANCE COMPANIES
40-4314 Companies subject to premiums tax; taxes other than ad valorem not applicable.
40-4314. Companies subject to premiums tax; taxes other than ad valorem not applicable. Each captive insurance company shall, at the time it files the report required by K.S.A. 40-4307, pay a tax on all premiums received on risks located in this state at the rate prescribed in K.S.A. 40-252 A, and amendments thereto. Such taxes shall be subject to the procedures and provisions of K.S.A. 40-252 G, 40-252b, 40-252c and 40-253, and amendments thereto.
The tax provided for in this section shall constitute all taxes collectible under the laws of this state from any captive insurance company, and no other occupation tax or other taxes shall be levied or collected from any captive insurance company by the state or any county, city or municipality within this state, except ad valorem taxes on real and personal property used in the production of income.
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