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2022 Kentucky Revised Statutes
Chapter 304 - Insurance code
Subtitle 304.4 - Fees and Taxes
304.4-030 Tax as to unauthorized reinsurance.

Universal Citation: KY Rev Stat § 304.4-030 (2022)
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304.4-030 Tax as to unauthorized reinsurance. Each domestic mutual insurer shall file with the Department of Revenue each year by March 1, a report showing the premiums paid by it during the preceding calendar year to all reinsurers, and shall accompany such report with payment of a tax of two percent (2%) of the amount of premiums so paid to insurers not authorized to transact business in this state at the time such reinsurance was so ceded. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 677, effective June 20, 2005. -- Created 1970 Ky. Acts ch. 301, subtit. 4, sec. 3, effective June 18, 1970.
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