Premiums collected by participating insurers under chapter 514I are exempt from premium tax.
Premiums received for benefits acquired by the department of administrative services on behalf of state employees pursuant to section 8A.402, subsection 1, are exempt from premium tax.
98 Acts, ch 1196, §1, 16; 99 Acts, ch 200, §19, 23; 2003 Acts, ch 145, §259
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