Kentucky Revised Statutes — Title XI (Revenue and Taxation)
KRS 136.395 — Hospital, medical or dental service companies exempt from premium tax
No tax shall be imposed upon or measured by the premiums paid to or received by a
hospital service corporation, a medical service plan corporation, a dental service plan
corporation, or a domestic mutual insurer against the risk or cost of medical and/or
surgical care organized under KRS 304.24 -010 to 304.24 -440 and KRS 304.32 -010 to
304.32-270.
Source: official text