Section 83-13-3 - Liabilities and reserves

To determine the liability upon the contracts of an insurance company, other than life and real estate title insurance, and thence the amount such company shall hold as a reserve for reinsurance, the commissioner shall take the actual unearned portion of the premiums written in its policies.Codes, 1906, § 2613; Hemingway's 1917, § 5076; 1930, § 5182; 1942, § 5692.