54:18A-5.1 - Life insurance companies; determination of annual tax - New Jersey Statutes

54:18A-5.1.  Life insurance companies;  determination of annual tax
    For determining the annual tax payable by a life insurance company pursuant  to the provisions of Title 54 of the Revised Statutes, the taxable premiums  collected by the company under all policies or contracts of insurance on  residents of this State shall be deemed to include premiums collected by the  company under similar policies and contracts of insurance on residents of other  States where such business was written or procured or such premiums were  collected through an office in this State and where no tax has been paid or is  payable to any other State or States on such premiums.

     L.1950, c. 186, p. 419, s. 1.  Amended by L.1965, c. 114, s. 5, eff. July 1, 1965.