Section 20-226 - Exclusive character of premium tax; exceptionA. With respect to authorized insurers the premium tax provided by section 20-224 shall be payment in full and in lieu of all other demands for any and all state, county, district, municipal and school taxes, licenses and excises of whatever kind or character, excepting only:1. The fees prescribed by this title.2. Taxes on real and tangible personal property located within this state.3. The transaction privilege tax and the use tax imposed as provided in title 42, chapter 5, articles 1 and 4.4. The transaction privilege taxes and use taxes imposed by any county, city or town.B. Except as provided in subsection A of this section, the state preempts the field of imposing excise, privilege, franchise, income, license and similar taxes upon insurers and their general agents and agents as such and on the intangible property of insurers or such agents. Except as provided in subsection A of this section, no county, municipality, district, school district or other political subdivision or agency in this state shall levy upon insurers, or upon their general agents and agents as such, any tax additional to such as are levied in this title. Nothing in this section allows a county, city or town to impose a transaction privilege tax or use tax on insurance policies, premiums, brokers or agents.