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RSA 400-A:31 · General Premium Tax: Report

Title: XXXVII: INSURANCE
Chapter: 400-A · INSURANCE DEPARTMENT
Status: current
Official source linked: Yes

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400-A:31 General Premium Tax: Report. –

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Every authorized insurer and each formerly authorized insurer shall, on or before March 15 of each year, or within any reasonable extension of time therefor which the commissioner may for good cause have granted on or before such date, file with the commissioner a report in such form as prescribed by the commissioner showing all gross direct premiums, including policy, membership and other fees and assessment, policy dividends applied in payment for insurance and all other considerations for insurance received by it during the next preceding calendar year on account of policies covering property, subjects, or risks located, resident or to be performed in this state after deducting from such total return premiums or dividends actually returned or credited to policyholders.

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(a)

[Repealed.]

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(b)

In determining the amount of such gross direct premiums taxable in this state, all such premiums or other considerations written, procured or received in this state shall be deemed written on property, subjects or risks located, resident or to be performed in this state except such premiums or other considerations as are properly allocated or apportioned and reported as taxable premiums of any other state or states, and except such premiums or other considerations written on property, subjects or risks located, resident or to be performed anywhere outside the United States of America.

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II.

The report shall be signed by the insurer's president, vice-president, secretary, treasurer, or manager. Any person that submits false information in a report shall be subject to prosecution for unsworn falsification, pursuant to RSA 641:3.

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III.

The commissioner may require at any time verified supplemental statements with reference to any matter pertinent to the proper assessment of the tax.

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IV.

[Repealed.] Source. 1971, 244:1. 1977, 600:42. 1979, 360:12. 1981, 111:1. 2002, 207:1. 2010, 13:7, I, eff. July 1, 2010. 2022, 42:1, eff. July 2, 2022. 2025, 191:25, eff. Sept. 13, 2025.

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Source note

Source. 1971, 244:1. 1977, 600:42. 1979, 360:12. 1981, 111:1. 2002, 207:1. 2010, 13:7, I, eff. July 1, 2010. 2022, 42:1, eff. July 2, 2022. 2025, 191:25, eff. Sept. 13, 2025.

Source history

1971, 244:1
1977, 600:42
1979, 360:12
1981, 111:1
2002, 207:1
2010, 13:7, I, eff. July 1, 2010
2022, 42:1, eff. July 2, 2022
2025, 191:25, eff. Sept. 13, 2025

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scal year's tax expenditures as identified in RSA 71-C:2, and other credits allowed under [RSA 77-A,] RSA 77-E, RSA 77-G, RSA 78, RSA 78-A, 78-B, RSA 82-A, RSA 84-A, RSA 84-C, and RSA 400-A. II. The report shall be divided into the following parts: (a) Tax expenditures as determined by the joint committee on tax expenditure review under RSA 71-C:3; (b) Potential liabilities against the state's revenue
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scal year's tax expenditures as identified in RSA 71-C:2, and other credits allowed under RSA 77-A, [RSA 77-E,] RSA 77-G, RSA 78, RSA 78-A, 78-B, RSA 82-A, RSA 84-A, RSA 84-C, and RSA 400-A. 9 Taxation; Tax Expenditure and Potential Liability Reports; Tax Expenditure and Potential Liability Report. Amend RSA 71-C:4, II(b)(1) to read as follows: (1) Other credits allowed under RSA 77-A, [RSA 77-E,] RS
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scal year's tax expenditures as identified in RSA 71-C:2, and other credits allowed under RSA 77-A, [RSA 77-E,] RSA 77-G, RSA 78, RSA 78-A, 78-B, RSA 82-A, RSA 84-A, RSA 84-C, and RSA 400-A. 9 Taxation; Tax Expenditure and Potential Liability Reports; Tax Expenditure and Potential Liability Report. Amend RSA 71-C:4, II(b)(1) to read as follows: (1) Other credits allowed under RSA 77-A, [RSA 77-E,] RS
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scal year's tax expenditures as identified in RSA 71-C:2, and other credits allowed under RSA 77-A, RSA 77-E, RSA 77-G, RSA 78, RSA 78-A, 78-B, [RSA 82-A,] RSA 84-A, RSA 84-C, and RSA 400-A. 6 Tax Expenditure and Potential Liability Reports; Reference Removed. Amend RSA 71-C:4, II(b)(1) to read as follows: (1) Other credits allowed under RSA 77-A, RSA 77-E, RSA 77-G, RSA 78, RSA 78-A, RSA 78-B, RSA 82
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cessary services in line with Medicaid, the level of uncompensated care should be reduced and the annual assessments may be lower. 2 New Section; Uncompensated Care Fund. Amend RSA 400-A by inserting after section 39-b the following new section: 400-A:39-c Uncompensated Health Care Fund, Assessment, and Advisory Committee. I. There is hereby established in the state treasury an uncompensated he