Laws of North Carolina (Last Updated: May 12, 2015) |
Chapter105. Taxation. |
SubchapterI. LEVY OF TAXES |
Article8B. Taxes Upon Insurance Companies |
§105-228.3. Definitions
Latest version.
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The following definitions apply in this Article:
(1) Article 65 corporation. - A corporation subject to Article 65 of Chapter 58 of the General Statutes, regulating hospital, medical, and dental service corporations.
(1a) Captive insurance company. - Defined in G.S. 58-10-340.
(2) Insurer. - An insurer as defined in G.S. 58-1-5 or a group of employers who have pooled 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 the Workers' Compensation Act.
(1945, c. 752, s. 2; 1985 (Reg. Sess., 1986), c. 928, s. 12; 1995, c. 360, s. 1(b); 2013-116, s. 6(a).)