\nThe following taxes relating to insurance are collected by the Commissioner of Insurance:\n(1) Surplus lines tax, G.S. 58-21-85.\n(2) Tax on risk retention groups not chartered in this State, G.S. 58-22-20(3).\n(3) Tax on person procuring insurance directly with an unlicensed insurer, G.S. 58-28-5(b).\nThe Commissioner of Insurance has the same authority and responsibility in administering those taxes as the Secretary of Revenue has in administering this Article. (1945, c. 752, s. 2; 1955, c. 1350, s. 22; 1973, c. 476, s. 193; 1987, c. 804, s. 9; 1995, c. 360, s. 1(a); 1995 (Reg. Sess., 1996), c. 747, s. 1.)
North Carolina Legal Code