KRS 299.530: Annual report on reinsurance premiums -- Tax on premiums paid to

unauthorized companies.

All domestic mutual fire insurance companies referred to in KRS 299.470 or cooperative

and assessment fire insurance shall by March 1 of each year, file with the Department of

Revenue a report showing the amount of premiums contracted for by them in a

reinsurance company during the preceding calendar year, and shall pay at the time of

making the return a tax of two dollars ($2) on each one hundred dollars ($100) of the

premiums paid to any company not authorized to do business in this state.