Chapter 17
Taxation of Insurance Companies

Index of Sections

§ 44-17-1. Companies required to file — Payment of tax — Retaliatory rates.

§ 44-17-1.1. Records required.

§ 44-17-2. Amounts included as gross premiums.

§ 44-17-3. Extension of time for filing return.

§ 44-17-4. Assessment of tax on available information — Interest on delinquencies — Collection powers.

§ 44-17-4.1. Claims for refund — Hearing upon denial.

§ 44-17-4.2. Hearing by administrator on application.

§ 44-17-5. Appeals.

§ 44-17-6. “Ocean marine insurance” defined.

§§ 44-17-7 — 44-17-10. Repealed.

§ 44-17-11. Penalties for violations — Interest on delinquencies.