{"data":{"id":"us-ky/krs-136.370","jurisdiction":"us-ky","citation":"KRS 136.370","heading":"Tax on attorneys for exchange of reciprocal or interinsurance contracts --","body":"Additional tax on premiums of stock insurers.\nEach attorney, for the exchange of reciprocal or interinsurance contracts, under KRS\nChapter 304, shall pay to the Department of Revenue on or before March 1 of each year a\ntax of two percent (2%) of the gross premiums or deposits collected from subscribers in\nthis state during the preceding calendar year, less all amounts returned to subscribers or\naccredited to their account as sav ings. In addition, the attorney shall pay an annual\npremium tax of three -fourths of one percent (0.75%) of all amounts as prescribed for\nevery stock insurer by and for the purposes specified in KRS 136.360.","path":["KRS Chapter 136"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28555","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:27Z","sha256":"74036fbe58ff14ef7b13a1ee1abf15d03c999ff176a412011ab1e5fe5705d9f7","source_id":"us-ky","stale":false,"prev":"us-ky/krs-136.360","next":"us-ky/krs-136.372"},"notice":"GroundRules: Original legal text. Not legal advice."}