North Carolina § 105-228.9 Commissioner of Insurance to administer portions of Article

North Carolina Statutes

§ 105-228.9 — Commissioner of Insurance to administer portions of Article

North Carolina § 105-228.9

Ch. 105Taxation

Art. 8BTaxes Upon Insurance Companies And Prepaid Health Plans

Subch. ILEVY OF TAXES

This text of North Carolina § 105-228.9 (Commissioner of Insurance to administer portions of Article) is published on Counsel Stack Legal Research, covering North Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.C. Gen. Stat. § 105-228.9 (2026).

Text

The following taxes relating to insurance are collected by the Commissioner of Insurance:

(1)Surplus lines tax, G.S. 58-21-85.

(2)Tax on risk retention groups not chartered in this State, G.S. 58-22-20(3).

(3)Tax on person procuring insurance directly with an unlicensed insurer, G.S. 58-28-5(b). The Commissioner of Insurance has the same authority and responsibility in administering those taxes as the Secretary of Revenue has in administering this Article. (1945, c. 752, s. 2; 1955, c. 1350, s. 22; 1973, c. 476, s. 193; 1987, c. 804, s. 9; 1995, c. 360, s. 1(a); 1995 (Reg. Sess., 1996), c. 747, s. 1.)

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The following taxes relating to insurance are collected by the Commissioner of Insurance:
(1) Surplus lines tax, G.S. 58-21-85.
(2) Tax on risk retention groups not chartered in this State, G.S. 58-22-20(3).
(3) Tax on person procuring insurance directly with an unlicensed insurer, G.S. 58-28-5(b).
The Commissioner of Insurance has the same authority and responsibility in administering those taxes as the Secretary of Revenue has in administering this Article. (1945, c. 752, s. 2; 1955, c. 1350, s. 22; 1973, c. 476, s. 193; 1987, c. 804, s. 9; 1995, c. 360, s. 1(a); 1995 (Reg. Sess., 1996), c. 747, s. 1.)