anonymous_namespace{premium_tax.cpp} Namespace Reference

Functions
bool	premium_tax_is_retaliatory (mcenum_state tax_state, mcenum_state domicile)
	Determine whether premium tax is retaliatory. More...

Function Documentation

premium_tax_is_retaliatory()

bool anonymous_namespace{premium_tax.cpp}::premium_tax_is_retaliatory	(	mcenum_state	tax_state,
		mcenum_state	domicile
	)

Determine whether premium tax is retaliatory.

Here's a general discussion: http://leg2.state.va.us/dls/h&sdocs.nsf/fc86c2b17a1cf388852570f9006f1299/461afa310d4d3d528525646500562282/$FILE/HD78_1997.pdf AZ joined the nonretalization pact on 2016-01-01 (H.B. 2440): http://www.azleg.gov/legtext/52leg/1r/bills/hb2440s.pdf

Premium tax is retaliatory in most states. Exceptions:

• AZ, MA, MN, NY, and RI are mutually nonretaliatory.
• HI never retaliates; neither does fictitious state XX.
• AK and SD retaliate only on the bottom tier; this is best implemented by adjusting that tier's rate and treating them as otherwise nonretaliatory.