Ohio § 1731.07 Premiums exempt from taxation

Ohio Statutes

§ 1731.07 — Premiums exempt from taxation

Ohio § 1731.07

Title 17Corporations-Partnerships

Ch. 1731Small Employer Health Care Alliances

This text of Ohio § 1731.07 (Premiums exempt from taxation) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ohio Rev. Code Ann. § 1731.07 (2026).

Text

The premiums or other charges received by an insurer from or on behalf of an enrolled small employer and eligible employees or retirees under a health benefit plan provided by the insurer under a qualified alliance program shall not be considered "premiums received" or "premium rate payments received" for purposes of division (A) of section5725.18and division (A) of section5729.03of the Revised Code, and are exempt from any other tax or excise in this state.

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The premiums or other charges received by an insurer from or on behalf of an enrolled small employer and eligible employees or retirees under a health benefit plan provided by the insurer under a qualified alliance program shall not be considered "premiums received" or "premium rate payments received" for purposes of division (A) of section5725.18and division (A) of section5729.03of the Revised Code, and are exempt from any other tax or excise in this state.