{"data":{"id":"us-oh/ohio-rev.-code-3960.09","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 3960.09","heading":"Premium taxes or taxes on premiums paid for coverage of risks.","body":"Premium taxes or taxes on premiums paid for coverage of risks resident or located in this state by a purchasing group or any members of the purchasing group shall be imposed and paid in accordance with the following:\n(A) Imposed at the same rate and subject to the same interest, fines, and penalties as those applicable to premium taxes and taxes on premiums paid for similar coverage from a similar insurance source by other insureds;\n(B) Paid first by the insurance source; if not by the source, then by the agent or broker for the purchasing group; if not by the agent or broker, then by the purchasing group; and if not by the purchasing group, then by each of its members.","path":["Title 39 Insurance","Chapter 3960 Risk Retention"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-3960.09","current_through":"1989-10-26 (House Bill 105 - 118th General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:36Z","sha256":"8c1fc237e2440c9a9005d79cd14bf8cc9bdbfc7263ffb108c37ede7c1cc21c72","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-3960.08","next":"us-oh/ohio-rev.-code-3960.10"},"notice":"GroundRules: Original legal text. Not legal advice."}