Louisiana Statutes

§ 22:843 — Tax base; computation in case of new business

Louisiana § 22:843
JurisdictionLouisiana
Title 22Insurance

This text of Louisiana § 22:843 (Tax base; computation in case of new business) is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
La. Stat. Ann. § 22:843 (2026).

Text

The annual premiums referred to in this Part shall be the gross amount of direct premiums, excluding premiums on annuity contracts, for the preceding year less return premiums without any deductions for dividends paid or otherwise credited to policyholders, and without consideration for reinsurance. NOTE: Former R.S. 22:843 redesignated as R.S. 22:583 by Acts 2008, No. 415, §1, eff. Jan. 1, 2009.

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Legislative History

Acts 1958, No. 125. Amended by Acts 1982, No. 868, §1, eff. Jan. 1, 1982; Redesignated from R.S. 22:1066 by Acts 2008, No. 415, §1, eff. Jan. 1, 2009.

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Bluebook (online)
Louisiana § 22:843, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/22%3A843.