Revised Code of Washington - RCW Title 48 Insurance - Chapter 48.14 Fees And Taxes

• 48.14.010 Fee schedule
  (1) The commissioner shall collect in advance the following fees:

  (a)

  For filing charter ... 48.14.020 Premium taxes (1) Subject to other provisions of this chapter, each authorized insurer except title insurers shall on or before the first day of March of each ... 48.14.0201 Premiums and prepayments tax -- Health care services -- Exemptions -- State preemption (1) As used in this section, "taxpayer" means a health maintenance organization as defined in RCW 48.46.020, a health care service contractor as defined in ... 48.14.021 Reduction of tax -- Policies connected with pension, etc., plans exempt or qualified under internal revenue code As to premiums received from policies or contracts issued in connection with a pension, annuity or profit-sharing plan exempt or qualified under sections 401, 403(b), ... 48.14.022 Taxes -- Exemptions and deductions (1) The taxes imposed in RCW 48.14.020 and 48.14.0201 do not apply to premiums and prepayments collected or received for policies of insurance issued under ... 48.14.025 Prepayment of tax obligations under RCW 48.14.020 (1) Every insurer with a tax obligation under RCW 48.14.020 shall make prepayment of the tax obligations under RCW 48.14.020 for the current calendar year's ... 48.14.027 Exemption for state health care premiums before July 1, 1990 The taxes imposed in RCW 48.14.020 do not apply to premiums collected or received before July 1, 1990, for medical and dental coverage purchased under ... 48.14.030 Tax statement The insurer shall file with the commissioner as part of its annual statement a statement of premiums so collected or received according to such form ... 48.14.040 Retaliatory provision (1) If pursuant to the laws of any other state or country, any taxes, licenses, fees, deposits, or other obligations or prohibitions, in the aggregate, ... 48.14.060 Failure to pay tax -- Penalty (1) Any insurer or taxpayer, as defined in RCW 48.14.0201, failing to file its tax statement and to pay the specified tax or prepayment of ... 48.14.070 Refunds In event any person has paid to the commissioner any tax, license fee or other charge in error or in excess of that which he ... 48.14.080 Premium tax in lieu of other forms -- Exceptions -- Definition (1) As to insurers, other than title insurers and taxpayers under RCW 48.14.0201, the taxes imposed by this title shall be in lieu of all ... 48.14.090 Determining amount of direct premium taxable in this state In determining the amount of direct premium taxable in this state, all such premiums written, procured, or received in this state shall be deemed written ... 48.14.095 Unlawful or delinquent insurers or taxpayers -- Computing the tax payable -- Risks, exposures, or enrolled participants only partially in state (1) This section applies to any insurer or taxpayer, as defined in RCW 48.14.0201, violating or failing to comply with RCW 48.05.030(1), *48.17.060 (1) or ... 48.14.100 Foreign or alien insurers, continuing liability for taxes Any foreign or alien insurer authorized to do business in this state which hereafter either withdraws from the state or has its certificate of authority ... Last modified: April 7, 2009