{"data":{"id":"us-me/36-m.r.s.-2520","jurisdiction":"us-me","citation":"36 M.R.S. §2520","heading":"Reciprocal contracts of indemnity","body":"Every attorney-in-fact of a reciprocal insurer by or through whom are issued policies or contracts of indemnity by a reciprocal insurer as defined in Title 24‑A, section 402, subsection 1, in lieu of all other taxation, state, county or municipal, in this State, shall pay a tax at the rate of 2% on gross premiums or deposits actually received during the year after deducting amounts that are actually returned to policyholders as the unused part of a premium or deposit or credited on the renewal or extension of the indemnity.","path":["TITLE 36: TAXATION","PART 4: BUSINESS TAXES","CHAPTER 357: INSURANCE COMPANIES"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec2520.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"525d473e7cdfd4ff19ff0070bd211677319ba3f6d4bd3b7412da79b29c7c8ab5","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-2519","next":"us-me/36-m.r.s.-2521"},"notice":"GroundRules: Original legal text. Not legal advice."}