2010 North Carolina Code
Chapter 105 Taxation.
Article 8B - Taxes Upon Insurance Companies.
105-228.9. Commissioner of Insurance to administer portions of Article.
105‑228.9. Commissioner of Insurance to administer portions of Article.
The following taxes relating to insurance are collected by the Commissioner of Insurance:
(1) Surplus lines tax, G.S. 58‑21‑85.
(2) Tax on risk retention groups not chartered in this State, G.S. 58‑22‑20(3).
(3) Tax on person procuring insurance directly with an unlicensed insurer, G.S. 58‑28‑5(b).
The Commissioner of Insurance has the same authority and responsibility in administering those taxes as the Secretary of Revenue has in administering this Article. (1945, c. 752, s. 2; 1955, c. 1350, s. 22; 1973, c. 476, s. 193; 1987, c. 804, s. 9; 1995, c. 360, s. 1(a); 1995 (Reg. Sess., 1996), c. 747, s. 1.)
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