2010 North Carolina Code
Chapter 105 Taxation.
Article 8B - Taxes Upon Insurance Companies.
105-228.3. Definitions.
105‑228.3. Definitions.
The following definitions apply in this Article:
(1) Article 65 corporation. A corporation subject to Article 65 of Chapter 58 of the General Statutes, regulating hospital, medical, and dental service corporations.
(2) Insurer. An insurer as defined in G.S. 58‑1‑5 or a group of employers who have pooled their liabilities pursuant to G.S. 97‑93 of the Workers' Compensation Act.
(3) Self‑insurer. An employer that carries its own risk pursuant to G.S. 97‑93 of the Workers' Compensation Act. (1945, c. 752, s. 2; 1985 (Reg. Sess., 1986), c. 928, s. 12; 1995, c. 360, s. 1(b).)
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