§ 105-228.3. Definitions. - North Carolina Statutes

Article8B.

Taxes Upon InsuranceCompanies.

§ 105‑228.3. Definitions.

The following definitionsapply in this Article:

(1)        Article 65corporation. – A corporation subject to Article 65 of Chapter 58 of the GeneralStatutes, regulating hospital, medical, and dental service corporations.

(2)        Insurer. – Aninsurer as defined in G.S. 58‑1‑5 or a group of employers who havepooled their liabilities pursuant to G.S. 97‑93 of the Workers'Compensation Act.

(3)        Self‑insurer.– An employer that carries its own risk pursuant to G.S. 97‑93 of theWorkers' Compensation Act. (1945, c. 752, s. 2; 1985 (Reg. Sess., 1986), c. 928,s. 12; 1995, c. 360, s. 1(b).)