Connecticut General Statutes/Title 38a/Chapter 698c/Section 38a-254

CGS § 38a-254. (Formerly Sec. 38-534). Premiums subject to taxation.

All premiums paid for coverages within this state to a risk retention group or insurer, other than a captive insurance company, as defined in section 38a-91aa, or a licensed or eligible surplus lines insurer, shall be subject to taxation as provided in section 38a-277.

Short History

(P.A. 87-135, S. 5, 18; P.A. 08-127, S. 19.)

Long History

History: Sec. 38-534 transferred to Sec. 38a-254 in 1991; P.A. 08-127 added captive insurance companies to insurers not subject to section and made technical changes, effective January 1, 2009.

PreviousCGS § 38a-253. (Formerly Sec. 38-533). Submission of information to Insurance Commissioner by risk retention groups not domiciled in this state. Financial examination.NextCGS § 38a-255. (Formerly Sec. 38-535). Notice on insurance applications from and policies issued by risk retention group.