District of Columbia Statutes

§ 31-4109 — Purchasing group taxation.

District of Columbia § 31-4109
JurisdictionDistrict of Columbia
Title 31Insurance and Securities.
Ch. 41Risk Retention.

This text of District of Columbia § 31-4109 (Purchasing group taxation.) is published on Counsel Stack Legal Research, covering District of Columbia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
D.C. Code § 31-4109 (2026).

Text

Premium taxes and taxes on premiums paid for coverage of risks resident or located in the District by a purchasing group or any members of the purchasing groups shall be:

(1)Imposed at the same rate and subject to the same interest, fines, and penalties as that applicable to premium taxes and taxes on premiums paid for similar coverage from a similar insurance source by other insureds; and
(2)Paid first by the insurance source, and if not by the source by the agent or broker for the purchasing group, and if not by the agent or broker then by the purchasing group, and if not by the purchasing group then by each of its members.

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Legislative History

Oct. 21, 1993, D.C. Law 10-46, § 10, 40 DCR 6082

Nearby Sections

15
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Bluebook (online)
District of Columbia § 31-4109, Counsel Stack Legal Research, https://law.counselstack.com/statute/dc/31-4109.