New Mexico Code § 59A-8-10

Unearned premium reserve, marine and transportation insurance
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As to marine and transportation insurance, the entire amount of premiums on trip risks not terminated shall be deemed unearned; and the superintendent may require the insurer to carry a reserve equal to one hundred percent of premiums on trip risks written during the month ended as of the date of statement.
History: Laws 1984, ch. 127, § 127.

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