N.C. Gen. Stat. § 105-228.9 — Commissioner of Insurance to administer portions of Article

The following taxes relating to insurance are collected by the Commissioner of Insurance: (1) Surplus lines tax, G.S. 58-21-85. (2) Tax on risk retention groups not chartered in this State, G.S. 58-22-20(3). (3) Tax on person procuring insurance directly with an unlicensed insurer, G.S. 58-28-5(b). The Commissioner of Insurance has the same authority and responsibility in administering those taxes as the Secretary of Revenue has in administering this Article. (1945, c. 752, s. 2; 1955, c. 1350, s. 22; 1973, c. 476, s. 193; 1987, c. 804, s. 9; 1995, c. 360, s. 1(a); 1995 (Reg. Sess., 1996), c. 747, s. 1.) § 105-228.10. No additional local taxes. No city or county may levy on a person subject to the tax levied in this Article a privilege tax or a tax computed on the basis of gross premiums. (1945, c. 752, s. 2; 1998-98, s. 18.) Article 8C. Schedule I-C. Excise Tax on Banks.