{"data":{"id":"us-nc/n.c.-gen.-stat.-105-228.9","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-228.9","heading":"Commissioner of Insurance to administer portions of Article.","body":"The following taxes relating to insurance are collected by the Commissioner of Insurance:\n(1)\tSurplus lines tax, G.S. 58-21-85.\n(2)\tTax on risk retention groups not chartered in this State, G.S. 58-22-20(3).\n(3)\tTax on person procuring insurance directly with an unlicensed insurer, G.S. 58-28-5(b).\nThe Commissioner of Insurance has the same authority and responsibility in administering those taxes as the Secretary of Revenue has in administering this Article. (1945, c. 752, s. 2; 1955, c. 1350, s. 22; 1973, c. 476, s. 193; 1987, c. 804, s. 9; 1995, c. 360, s. 1(a); 1995 (Reg. Sess., 1996), c. 747, s. 1.)","path":["","Article 8B. Taxes Upon Insurance Companies And Prepaid Health Plans."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-228.9.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"306091802a05b84c14e457dc122b74d2bc3ab0a3d57781c9189b13702c22b991","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-228.8","next":"us-nc/n.c.-gen.-stat.-105-228.10"},"notice":"GroundRules: Original legal text. Not legal advice."}