Nebraska § 44-9305 Premium tax; documentation; reporting

Nebraska Statutes

§ 44-9305 — Premium tax; documentation; reporting

Nebraska § 44-9305

Ch. 44Insurance

This text of Nebraska § 44-9305 (Premium tax; documentation; reporting) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 44-9305 (2026).

Text

(1)A travel insurer shall pay premium tax, as provided in Chapter 77, article 9, on travel insurance premiums paid by:

(a)An individual primary policyholder who is a resident of this state;

(b)A primary certificate holder who is a resident of this state and elects coverage under a group travel insurance policy; or

(c)A blanket travel insurance policyholder that is a resident in or has its principal place of business or the principal place of business of an affiliate or subsidiary that has purchased blanket travel insurance in this state for eligible blanket group members, subject to any apportionment rules which apply to the insurer across multiple taxing jurisdictions or that permit the insurer to allocate premium on an apportioned basis in a reasonable and equitable manner in those j

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(1) A travel insurer shall pay premium tax, as provided in Chapter 77, article 9, on travel insurance premiums paid by:
(a) An individual primary policyholder who is a resident of this state;
(b) A primary certificate holder who is a resident of this state and elects coverage under a group travel insurance policy; or
(c) A blanket travel insurance policyholder that is a resident in or has its principal place of business or the principal place of business of an affiliate or subsidiary that has purchased blanket travel insurance in this state for eligible blanket group members, subject to any apportionment rules which apply to the insurer across multiple taxing jurisdictions or that permit the insurer to allocate premium on an apportioned basis in a reasonable and equitable manner in those jurisdictions.
(2) A travel insurer shall:
(a) Document the state of residence or principal place of business of the policyholder or certificate holder; and
(b) Report as premium only the amount allocable to travel insurance only and not any amounts received for travel assistance services or cancellation fee waivers.