Reporting, payment, and allocation of premium taxes

15 U.S. Code § 8201. Reporting, payment, and allocation of premium taxes

(a) Home State’s exclusive authority
No State other than the home State of an insured may require any premium tax payment for nonadmitted insurance.
(b) Allocation of nonadmitted premium taxes
(1) In general
The States may enter into a compact or otherwise establish procedures to allocate among the States the premium taxes paid to an insured’s home State described in subsection (a).
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