§ 31A-3-102. Exclusive fees and taxes. (Effective 9/2/2014)  


Latest version.
  • (1) The taxes and fees under this chapter, the premium taxes under Sections 59-9-101 through 59-9-104, the fees under Section 31A-31-108, and the examination costs under Section 31A-2-205 are in place of all other license fees or assessments that might otherwise be levied by the state or any other taxing body within the state.
    (2) An insurer that is subject to premium taxes under Sections 59-9-101 through 59-9-104 is not subject to corporate franchise taxes.
    (3) Unless otherwise exempt, a licensee under this title is subject to real and personal property taxes.
Amended by Chapter 435, 2014 General Session