Indiana Statutes

§ 27-8-8-16 — Recoupment of assessments

Indiana § 27-8-8-16
JurisdictionIndiana
Title 27INSURANCE
Art. 8LIFE, ACCIDENT, AND HEALTH
Ch. 8Indiana Life and Health Insurance Guaranty Association

This text of Indiana § 27-8-8-16 (Recoupment of assessments) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ind. Code § 27-8-8-16 (2026).

Text

A member insurer may take as a credit against premium taxes, adjusted gross income taxes, or any combination of them imposed by the state upon the member insurer's revenue or income not more than twenty percent (20%) of the amount of each assessment described in section 6 of this chapter for each calendar year following the year in which the assessment was paid until the assessment has been offset by either credits against the taxes or refunds from the association. If the member insurer ceases doing business, all uncredited assessments may be credited against the member insurer's premium taxes, adjusted gross income taxes, or a combination of the premium taxes and adjusted gross income taxes of the member insurer for the year the member insurer ceases doing business. As added by Acts 1978,

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Bluebook (online)
Indiana § 27-8-8-16, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/27-8-8-16.