Alabama Code § 11-26-5

Health and Accident Group to File Bylaws and Schedules with Insurance Commissioner; Group Exempt from Regulation and Tax
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Each health and accident self-insurance group established under the provisions of this chapter shall file with the State Insurance Commissioner, a copy of its bylaws and schedule of benefits and charges. Such group, however, shall be exempt from regulation by the Department of Insurance of the State of Alabama and all premiums or charges collected shall be exempt from insurance premium tax.

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