The following taxes relating to insurance are collected by the Commissioner of Insurance:

(1)        Surplus lines tax, N.C. Gen. Stat. § 58-21-85.

(2)        Tax on risk retention groups not chartered in this State, N.C. Gen. Stat. § 58-22-20(3).

(3)        Tax on person procuring insurance directly with an unlicensed insurer, N.C. Gen. Stat. § 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.)

Terms Used In North Carolina General Statutes 105-228.9

  • following: when used by way of reference to any section of a statute, shall be construed to mean the section next preceding or next following that in which such reference is made; unless when some other section is expressly designated in such reference. See North Carolina General Statutes 12-3
  • state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall be construed to include the said district and territories and all dependencies. See North Carolina General Statutes 12-3
  Previous section
Next section  
 Article 8B Contents