§ 6-103. Tax rate

Latest version.

   The tax rate is:

   (1) 0% for premiums for annuities; and

   (2) 2% for all other premiums, including:

      (i) gross receipts received as a result of capitation payments made to a managed care organization, supplemental payments, and bonus payments; and

      (ii) subscription charges or other amounts paid to a for-profit health maintenance organization.

HISTORY: An. Code 1957, art. 48A, § 632; 1995, ch. 36; 2004 Sp. Sess., ch. 5, § 1; 2005, ch. 280, § 4; ch. 444, § 1.

                    
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