Tax Law Changes - North Carolina Department Of Revenue - 2012 Page 21
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41INSURANCE GROSS PREMIUMS TAX
G.S. 58-6-25 – Insurance Regulatory Charge: The percentage rate to be used in
calculating the insurance regulatory charge under this statute is 6% for the 2012
calendar year. This charge is a percentage of gross premiums tax liability.
(Effective June 26, 2012; HB 1015, s.1.(c), S.L. 12-74.)
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