™Your Policy Risk Impact Agent
16,987 sections across 1,785 Iowa regulatory chapters.
R.191—5.41 Tax on gross premiums—life companies
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In determining the gross amount of premiums to be taxed hereunder, there shall be excluded: 1. All premiums returned to policyholders or annuitants during the preceding calendar year, except cash surrender values. 2. All dividends that, during said year, have been paid in cash or…
R.191—5.42 Cash refund of premium tax
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A cash refund of premium tax may be made to an insurance company that has paid a premium tax payment or prepayment and demonstrates an inability to recoup the funds paid via a credit, provided that the division determines that a refund is appropriate. A claim for refund is a form…
R.191—5.43 Managing general agents
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5.43(1) The requirement that a domestic insurer submit its contracts with managing general agents for approval of the commissioner set forth in Iowa Code section 510.2 remains in effect after July 1, 1991. 5.43(2) A managing general agent shall at all times maintain a surety bond…