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the Ohio Revised Code
2011 Ohio Revised Code
Title [17] XVII CORPORATIONS - PARTNERSHIPS
Chapter 1731: SMALL EMPLOYER HEALTH CARE ALLIANCES
1731.07 Premiums exempt from taxation.
Universal Citation:
OH Rev Code § 1731.07
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The premiums or other charges received by an insurer from or on behalf of an enrolled small employer and eligible employees or retirees under a health benefit plan provided by the insurer under a qualified alliance program shall not be considered “premiums received” or “premium rate payments received” for purposes of division (A) of section 5725.18 and division (A) of section 5729.03 of the Revised Code, and are exempt from any other tax or excise in this state.
Effective Date: 06-30-1997
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