South Carolina Statutes
§ 38-43-780 — Premium tax on travel insurance premiums.
South Carolina § 38-43-780
This text of South Carolina § 38-43-780 (Premium tax on travel insurance premiums.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.C. Code Ann. § 38-43-780 (2026).
Text
(A)A travel insurer shall pay premium tax pursuant to Section 38-7-20 on travel insurance premiums paid by:
(1)an individual primary policyholder who is a resident of this State;
(2)a primary certificate holder who is a resident of this State who elects coverage under a group travel insurance policy; or (3) 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 permits the insurer to allocate premiums on an apportioned basis in a reasonable and equitable manner in those jurisdic
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Legislative History
HISTORY: 2021 Act No. 50 (S.435), SECTION 3, eff May 17, 2021.
Nearby Sections
15
§ 38-43-10
Persons considered producers of insurers; excess and surplus lines brokers; using assumed name.§ 38-43-100
Individual and agency insurance producer licensing; written examinations; contents of license.§ 38-43-101
Insurance producer applicants licensed in another state; qualifying standards; application process.§ 38-43-106
Continuing education requirements; administrator; advisory committee; exemptions from requirements.§ 38-43-160
Unlawfully representing unlicensed insurer.§ 38-43-20
Producer's license required; exceptions.§ 38-43-210
Selling stock in insurer.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 38-43-780, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/43/38-43-780.