Kentucky Code § KRS 299.530

Annual report on reinsurance premiums -- Tax on premiums paid to unauthorized companies
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All domestic mutual fire insurance companies referred to in KRS 299.470 or cooperative and assessment fire insurance shall by March 1 of each year, file with the Department of Revenue a report showing the amount of premiums contracted for by them in a reinsurance company during the preceding calendar year, and shall pay at the time of making the return a tax of two dollars ($2) on each one hundred dollars ($100) of the premiums paid to any company not authorized to do business in this state.

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