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Expert Analysis

Developments In State Taxation Of Nonadmitted Insurance

By Zachary Lerner and Stephen Anastasia ( November 7, 2019, 4:57 PM EST) -- All placements of insurance in the United States are generally subject to state premium taxation, but the responsible taxpayer depends on the type of insurance policy issued. Premium tax is usually payable by the insurer on admitted insurance policies (insurance issued by a carrier licensed in the jurisdiction where the policy is delivered)....

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