La. Admin. Code tit. 61 § V-2303
Current through Register Vol. 50, No. 6, June 20, 2024
Section V-2303 - Exemption of Life Insurance Companies and Other Insurance PremiumsA. Life insurance companies and accident and health premiums are exempted from ad valorem taxation by Louisiana statute. In addition, national flood plan and multiple peril crop premiums are exempt by virtue of their being programs underwritten by the United States government.La. Admin. Code tit. 61, § V-2303
Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended by the Department of Revenue, Tax Commission, LR 25:317 (February 1999).AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1954.