20-1010. Taxes
A. On the tax payment dates prescribed in section 20-224, each prepaid dental plan organization shall pay to the director for deposit, pursuant to sections 35-146 and 35-147, in a form prescribed by the director a tax for transacting a prepaid dental plan in the amount of 2.0 per cent of prepaid net charges received from members.
B. The failure by an organization to pay the tax imposed by this section results in a civil penalty determined pursuant to section 20-225.
C. A prepaid dental plan organization may claim a premium tax credit if the organization qualifies for a credit pursuant to section 20-224.03 or 20-224.04.
Section: Previous 20-1004 20-1005 20-1006 20-1006.01 20-1007 20-1008 20-1009 20-1010 20-1011 20-1012 20-1013 20-1014 20-1015 20-1016 20-1018 NextLast modified: October 13, 2016