"What Is The Future Of The Multi-State Allocation Of Nonadmitted Premium Tax Revenue?"




[Editor's note: Roland C. Goss is the office managing shareholder of the Washington, D.C. office of Carlton Fields Jorden Burt. This article reflects the views of the authors, and does not constitute legal or other professional advice or service by Carlton Fields and/or any of its attorneys. This article appeared on the firm’s reinsurance and arbitration blog, www.ReinsuranceFocus.com.]

The Dodd-Frank Act contains provisions regulating the nonadmitted insurance market, including the regulation of the taxing of nonadmitted premiums. Prior to the enactment of the Dodd-Frank Act, most states charged a premium tax for nonadmitted insurance. With respect to multi-state risks, the …

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