§ 9105. Fire insurance premium tax; foreign mutual fire insurance\ncompanies. (a) (1) Every mutual fire insurance company or association\nauthorized to do business in this state pursuant to section four\nthousand one hundred eight of this chapter shall pay to the\nsuperintendent on or before the fifteenth day of February of each year a\ntax of two per centum on all gross premiums collected or received by it\nor them for direct insurance against loss or injury upon property\nsituated within this state during the preceding year ending the\nthirty-first day of December.\n (2) The tax shall be determined after deducting from such gross\npremiums, premiums upon policies not taken; premiums returned on\ncancelled policies; and any dividends or refunds or returns paid to\npolicyholders or applied in part payment of any renewal premium during\nsuch year.\n (b) (1) Every such mutual fire insurance company or association whose\nbusiness is confined chiefly to the insurance of sprinklered risks and\nwhich is conducted solely for the benefit and protection of its members\nand which pays no commissions or brokerages for the acquirement of its\nbusiness, in lieu of all other taxes on premiums, shall pay to the\nsuperintendent on or before the fifteenth day of February of each year a\ntax at the rate of two per centum on all gross premiums upon policies on\nrisks located in this state in force on the thirty-first day of December\nnext preceding.\n (2) The tax shall be determined after deducting from such gross\npremiums the dividends and returns and the unused or unabsorbed portion\nof such gross premiums computed at the average rate of such dividends\nand returns and the unused or unabsorbed portion of such gross premiums\nactually paid to policyholders or applied in part payment of any renewal\npremiums on its annual policy expiring during such year.\n (c) (1) On or before the fifteenth day of February of each year every\nmutual fire insurance company or association shall file with the\nsuperintendent a statement showing the aggregate amount of gross\npremiums collected for insurance against loss or injury and the several\nitems of deduction referred to under paragraph two of subsection (a)\nhereof, and specifying the aggregate amounts of such gross premiums so\ncollected and the deductions therefrom by city, village, fire district,\nfire alarm district, or fire protection district in which the property\ncovered by such insurance is located.\n (2) In the case of a mutual fire insurance company or association\nwhose business is confined chiefly to the insurance of sprinklered risks\nand which is conducted solely for the benefit and protection of its\nmembers and which pays no commissions or brokerages for the acquirement\nof its business, such statement shall, in lieu of the information\nrequired pursuant to paragraph one hereof, specify by city, village,\nfire district, fire alarm district, or fire protection district:\n (A) the aggregate amount of such gross premiums upon policies on risks\nlocated in this state in force at last year-end; and\n (B) the dividends and returns and the unused or unabsorbed portion of\nsuch aggregate amount of gross premiums, computed at the average rate of\nsuch dividends and returns and the unused or unabsorbed portion of such\ngross premiums, actually paid or applied in part payment of any renewal\npremiums on its annual policies expiring during such year.\n (3) Those provisions of this subsection which would require the\ndetermination of the city, village, fire district, fire alarm district\nor fire protection district in which an insured property is located\nshall not apply to policies which insure motor vehicles provided that:\n (A) the mutual fire insurance company or association allocates the\ngross premiums and deductions, subject to the tax required by this\nsection, received from such policies by city, village, fire district,\nfire alarm district or fire protection district using a percenta
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