Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 2517
Mutual fire companies doing mill business; returns
Official textlegislature.maine.gov
Mutual fire insurance companies incorporated under the laws of other states, which insure only factories or mills, or property connected with such factories or mills, admitted to do business in this State, shall comply with all the requirements of law except that in lieu of all other taxation upon premiums in this State, such companies shall pay a tax at the rate of 2% on gross premiums in force on risks in this State, after deducting the unabsorbed portion of such premium, computed at the rate of return actually made on annual policies expiring during the year by said insurance companies.
Source: view the official text
In this chapter (35 sections)
- 2511 · Companies taxable; rate
- 2512 · Annual returns to Superintendent of Insurance
- 2513 · Tax on premiums and annuity considerations
- 2513-A · Tax on premiums of risk retention groups
- 2513-B · Tax on premiums collected by captive insurers; rate of tax
- 2513-C · Premium tax on travel insurance premiums
- 2514 · Applicability of provisions
- 2515 · Amount of tax
- 2516 · Returns to State Tax Assessor
- 2517 · Mutual fire companies doing mill business; returns
- 2518 · Neglect to make return; assessment; failure to pay
- 2519 · Ratio of tax on foreign insurance companies
- 2520 · Reciprocal contracts of indemnity
- 2521 · Power and authority of domestic companies
- 2521-A · Returns; payment of tax
- 2521-B · Self-insurers; return for calendar year 1982
- 2521-C · Returns; payment of tax
- 2521-D · Limitation on credit or refund
- 2521-E · Interest on overpayment
- 2522 · Assessment of tax; notice; suspension for nonpayment
- 2523 · Taxation of workers' compensation insurers
- 2524 · Credit for employer-assisted day care
- 2525 · Employer-provided long-term care benefits
- 2525-A · Employer-provided long-term care benefits on and after January…
- 2526 · Solid waste reduction investment tax credit
- 2527 · Educational attainment investment tax credit
- 2528 · Recruitment credit
- 2529 · Pine Tree Development Zone tax credit
- 2530 · Maine Life and Health Insurance Guaranty Association credit
- 2531 · Taxation of nonadmitted insurance coverage
- 2532 · Authority to enter into multistate agreement
- 2533 · New markets capital investment credit
- 2534 · Credit for rehabilitation of historic properties and affordable…
- 2535 · Credit for educational opportunity
- 2536 · Employer credit for family and medical leave