054.01.112-5. Premium Tax
AR ADC 054.01.112-5Arkansas Administrative CodeEffective: December 12, 2020
Effective: December 12, 2020
Ark. Admin. Code 054.01.112-5
054.01.112-5. Premium Tax
(3) A Blanket Travel Insurance policyholder that is a resident in, or has its principal place of business or the principal place of business of an affiliate or subsidiary that has purchased Blanket Travel Insurance in this state for eligible blanket group members, subject to any apportionment rules which apply to the insurer across multiple taxing jurisdictions or that permit the insurer to allocate premium on an apportioned basis in a reasonable and equitable manner in those jurisdictions.
Credits
Adopted Dec. 12, 2020.
Current with amendments received through February 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 054.01.112-5, AR ADC 054.01.112-5
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