{"data":{"id":"us-oh/ohio-rev.-code-1731.07","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 1731.07","heading":"Premiums exempt from taxation.","body":"The premiums or other charges received by an insurer from or on behalf of an enrolled small employer and eligible employees or retirees under a health benefit plan provided by the insurer under a qualified alliance program shall not be considered \"premiums received\" or \"premium rate payments received\" for purposes of division (A) of section 5725.18 and division (A) of section 5729.03 of the Revised Code, and are exempt from any other tax or excise in this state.","path":["Title 17 Corporations-Partnerships","Chapter 1731 Small Employer Health Care Alliances"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-1731.07","current_through":"1997-06-30 (House Bill 215 - 122nd General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:30Z","sha256":"45440c6ccfa73496fa2a3e43cf3fecc05b88dd4101e82a87b87a858109c8f200","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-1731.06","next":"us-oh/ohio-rev.-code-1731.08"},"notice":"GroundRules: Original legal text. Not legal advice."}