Alabama Statutes
§ 27-4A-5 — Exclusive Tax on Premiums
The premium tax levied by this chapter is exclusive and shall be in lieu of all other and additional taxes and licenses of the state or county imposed on, based upon or measured by premiums received by the insurer for business done in this state. No license or privilege tax shall be charged any insurer paying the premium tax levied by this chapter by or on behalf of any county.
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Legislative History
(Acts 1993, No. 93-679, p. 1291, §5.)