All premiums paid for coverages within this state to a risk retention group or insurer, other than a captive insurance company, as defined in § 38a-91aa, or a licensed or eligible surplus lines insurer, shall be subject to taxation as provided in § 38a-277.

Terms Used In Connecticut General Statutes 38a-254

  • insurance company: includes any person or combination of persons doing any kind or form of insurance business other than a fraternal benefit society, and shall include a receiver of any insurer when the context reasonably permits. See Connecticut General Statutes 38a-1
  • State: means any state, district, or territory of the United States. See Connecticut General Statutes 38a-1