520.19 Annual tax — fees. In lieu of all other taxes, licenses, charges, and fees whatsoever, such attorney shall annually pay to the commissioner the same fees as are paid by mutual companies transactingthe same kind of business, and an annual tax based upon the applicable percentagestated in section 432.1, subsection 4, calculated upon the gross premiums or depositscollected from subscribers in this state during the preceding calendar year, after deductingtherefrom returns, or cancellations, and all amounts returned to subscribers or credited totheir accounts as savings, and the amount returned upon canceled policies and rejectedapplications covering property situated or on business done within this state. [C24, 27, 31, 35, 39, §9100; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §520.19]88 Acts, ch 1112, §305; 2005 Acts, ch 70, §47 Sat Dec 23 00:52:07 2023 Iowa Code 2024, Section 520.19 (15, 0)
Iowa Legal Code