Insurance Premium Tax Information
Notice: The information included on this
web site is to be used only as a guide in the preparation
Carolina tax returns. It is not intended to cover all provisions
of the law or every taxpayer's specific circumstances. For
to questions related to gross premium tax filings, call toll-free
at 1-877-308-9103, option 6, or (919) 715-0869.
North Carolina levies several types of insurance premium tax
upon insurers, both domestic and foreign, for the privilege of
engaging in the business of providing insurance in this State.
Foreign insurers are subject to retaliatory tax provisions.
Insurers that pay gross premium tax are not subject to franchise
or income taxes imposed by Articles 3 and 4, respectively, of
Chapter 105 of the General Statutes.
Last modified on: 02/04/08 10:13:33 AM.