N.J.S.A. § 54:18A-4.
Taxable premiums collected
Subject to the provisions of section six of this act, the taxable premiums collected, as specified in section two hereof, shall consist of all gross premiums, policy fees, premium deposits and assessments provided for by the respective policies or contracts and collected by the company, except reinsurance, less the amount of premiums, policy fees, premium deposits and assessments returned to the insured during the year on policies canceled, except reinsurance, and less any so-called dividends or unused or unabsorbed portion of all premiums, policy fees, premium deposits or assessments returned or credited to policyholders during the year for which the tax is determined.
L.1945, c. 132, p. 490, s. 4.
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In this chapter (16 sections)
- 54:18A-1. · Annual tax return; payment by companies; dates due; credit
- 54:18A-1.1. · Extension of time filing return; due date for payment
- 54:18A-1.2. · Administration, collection and enforcement of tax imposed
- 54:18A-1.3. · Examination of returns, assessment
- 54:18A-1a. · Equivalent of franchise tax to municipalities and counties
- 54:18A-2 · Amount of tax, additional tax, percentage reduction
- 54:18A-3 · Amount of tax, life insurance companies; additional tax
- 54:18A-4. · Taxable premiums collected
- 54:18A-5. · Gross contract premiums
- 54:18A-5.1. · Life insurance companies; determination of annual tax
- 54:18A-6 · Maximum amount of taxable premiums
- 54:18A-7. · Time of payment
- 54:18A-8. · Reports
- 54:18A-9 · Inapplicability to fraternal beneficiary society, certain…
- 54:18A-10. · Partial invalidity
- 54:18A-11. · Effective date