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  • SECTION 9101
    Definitions
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  • ARTICLE 91
    Taxes and Fees
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  • SECTION 9103
    Tax return to be filed with superintendent; audit; examination
    • This entry was published on 2014-09-22
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    SECTION 9102

    Allocation of premiums

    Insurance (ISC) CHAPTER 28, ARTICLE 91

    § 9102. Allocation of premiums. In determining the amount of direct
    premiums taxable in this state, all such premiums written, procured, or
    received in this state shall be deemed written on property or risks
    located or resident in this state except such premiums properly
    allocated and reported as taxable premiums of any other state or states.