{"data":{"id":"us-ky/krs-91a.0810","jurisdiction":"us-ky","citation":"KRS 91A.0810","heading":"Identification of amount of local government tax charged and taxing","body":"jurisdiction due tax -- Notice to policyholders.\n(1) Effective December 31, 2008, if the local government premium tax is included in\nthe premium charge to the policyholder, the insur ance company shall include the\namount of the local government tax charged for the period and the name of the\ntaxing jurisdiction to which the local premium tax is due for:\n(a) Newly issued policies on the:\n1. Policy;\n2. Declaration sheet; or\n3. Initial billing instruments; and\n(b) Renewed policies on the:\n1. Renewal certificate; or\n2. Billing instrument for each period for which premium or additional\npremium is charged to a policyholder by the insurance company.\n(2) Before December 31, 2008, each insurance company shall cause each current\npolicyholder to be notified of the policyholder's rights under this chapter. The one\n(1) time notice may be sent to the policyholder under any mode of communication\nnormally used between the insurance company and the policy holder and may be\nsent as a separate notice or included as an additional item within routine statements,\nbillings, or other notices. The Kentucky Department of Insurance shall promulgate\nby administrative regulation the text of such notice, which shall include:\n(a) A statement that past and future premium charges may include a local\ninsurance premium tax; and\n(b) A statement that a policyholder who has been erroneously charged or\novercharged the local insurance premium tax may obtain information for\nrequesting a refund or credit by contacting the insurance company to which\nthe local insurance premium tax was erroneously paid.\n(3) Any insurance company contacted by a policyholder under subsection (2) of this\nsection shall, within thirty (30) days of the contact, provide the policyholder the full\ntext of KRS 91A.0804(4) to inform the policyholder of the procedural requirements\nfor requesting a refund or a credit. The insurance company may, at its option,\ninclude a summary or explanation of the procedural requir ements in addition to\nproviding the text.","path":["KRS Chapter 91A"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=25573","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:49Z","sha256":"b0bcc36fbedc7f4e65817d28d644ae09d3e07d2f88aa27d62d82203c92d1e838","source_id":"us-ky","stale":false,"prev":"us-ky/krs-91a.0808","next":"us-ky/krs-91a.0812"},"notice":"GroundRules: Original legal text. Not legal advice."}