{"data":{"id":"us-ky/krs-136.360","jurisdiction":"us-ky","citation":"KRS 136.360","heading":"Tax on amounts paid to stock insurance, to defray cost of administering","body":"fire prevention and insurance laws.\nEvery stock insurer other than life doing business in this state shall pay to the Department\nof Revenue on or before the first day of March of each year, for the purpose of defraying\nthe expenses authorized by KRS Chapter 227, and KRS Chapter 304, Subtitle 24, three -\nfourths of one percent (0.75%) of all amounts paid to such insurance company or its\nrepresentative, whether such payments are design ated as premiums or otherwise, during\nthe previous calendar year for fire insurance and that portion of the premium reasonably\nallocable to insurance against the hazard of fire included in other coverages other than life\nand disability insurances. In compu ting such amounts there shall be deducted amounts\nrefunded on policies canceled or not taken, and dividends paid or credited to\npolicyholders. All amounts so collected shall be deposited in the general expenditure fund\nin the State Treasury.","path":["KRS Chapter 136"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28554","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:27Z","sha256":"b14e80134a48e90cd26c99aee5f237b0a299a26070e8e113503cf2460b4bb48a","source_id":"us-ky","stale":false,"prev":"us-ky/krs-136.350","next":"us-ky/krs-136.370"},"notice":"GroundRules: Original legal text. Not legal advice."}