Code of Alabama Title 27, Chapter 47 - Long-Term Care Insurance Contracts
- Section 27-47-1 - Qualified Long-Term Care Services.
For purposes of this chapter, "qualified long-term care services" includes care for necessary diagnostic, preventive, therapeutic, and rehabilitative services and maintenance, assisted living, or personal...
- Section 27-47-2 - Deduction for Premiums Paid for Long-Term Care Insurance Contract; Treatment of Contract; Coverage.
(a) The premiums paid for a long-term care insurance contract are deductible pursuant to Section 40-18-15, if the contract meets the following requirements: (1) Offers...
- Section 27-47-3 - Premium Tax for Long-Term Care Coverage to Be Deposited Into Education Trust Fund.
Any amounts of premium tax for long-term care coverage shall be deposited into the Education Trust Fund. (Acts 1995, No. 95-738, p. 772, §3.)
Last modified: November 15, 2016