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The DC Code: § 31-4109 Purchasing group taxation.

Index31 Insurance and Securities. (Refs & Annos)

Premium taxes and taxes on premiums paid for coverage of risks resident or located in the District by a purchasing group or any members of the purchasing groups shall be:

1
Imposed at the same rate and subject to the same interest, fines, and penalties as that applicable to premium taxes and taxes on premiums paid for similar coverage from a similar insurance source by other insureds; and
2
Paid first by the insurance source, and if not by the source by the agent or broker for the purchasing group, and if not by the agent or broker then by the purchasing group, and if not by the purchasing group then by each of its members.

Historical and Statutory

Prior Codifications 1981 Ed., § 35-2909. Legislative History of Laws For legislative history of D.C. Law 10-46, see Historical and Statutory Notes following § 31-4101. DC CODE § 31-4109 Current through December 11, 2012

Credits

(Oct. 21, 1993, D.C. Law 10-46, § 10, 40 DCR 6082.)