Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-14B-19
Rate Making for Insurance Contract
Official textalison.legislature.state.al.us
A certified investor is not required to reduce the amount of premium tax included by the investor in connection with rate making for any insurance contract written in this state because of a reduction in the investor’s Alabama premium tax derived from the credit granted under this chapter.
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In this chapter (22 sections)
- 40-14B-1 · Definitions
- 40-14B-2 · Administration of Chapter
- 40-14B-3 · Application for Certification
- 40-14B-4 · Prohibited Activities
- 40-14B-5 · Statement Included with Offering
- 40-14B-6 · Qualified Investments
- 40-14B-7 · Development Office Opinion as to Proposed Investments
- 40-14B-8 · Report Upon Receipt of Certified Capital; Annual Report;…
- 40-14B-9 · Renewal Fee
- 40-14B-10 · Qualified Distributions
- 40-14B-11 · Annual Review; Decertification
- 40-14B-12 · Recapture of Forfeiture of Premium Tax Credits
- 40-14B-13 · Indemnification, Etc., of Certified Investors
- 40-14B-14 · Vested Premium Tax Credit - Generally
- 40-14B-15 · Vested Premium Tax Credit - Claim
- 40-14B-16 · Vested Premium Tax Credit - Amounts Allowed
- 40-14B-17 · Vested Premium Tax Credit - Pro Rata Allocation
- 40-14B-18 · Certified Capital as Admitted Asset
- 40-14B-19 · Rate Making for Insurance Contract
- 40-14B-20 · Transfer or Assignment of Premium Tax Credits
- 40-14B-21 · Biennial Report
- 40-14B-22 · Allocation of Additional Tax Credits