KRS 136.395: Hospital, medical or dental service companies exempt from premium tax.

No tax shall be imposed upon or measured by the premiums paid to or received by a

hospital service corporation, a medical service plan corporation, a dental service plan

corporation, or a domestic mutual insurer against the risk or cost of medical and/or

surgical care organized under KRS 304.24 -010 to 304.24 -440 and KRS 304.32 -010 to

304.32-270.