Louisiana Administrative Code — Title 61 (Revenue and Taxation)

LAC 61:V.2303 — Exemption of Life Insurance Companies and Other Insurance Premiums

A. Life insurance companies and accident and health premiums are exempted from ad valorem taxation by Louisiana statute. In addition, national flood plan and multiple peril crop premiums are exempt by virtue of their being programs underwritten by the United States government.

Last amended: HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended by the Department of Revenue, Tax Commission, LR 25:317 (February 1999).

Source: official text