Premium tax; rate, payment and assessment period

44-588. Premium tax; rate, payment and assessment period. As a condition precedent to the continuation of the certificate of authority provided in this act, all group-funded workers' compensation funds shall pay not later than 90 days after the end of each calendar year a tax upon the annual Kansas gross premium collected by the pool at the rate of 1% per annum applied to the collective premium relating to all Kansas members of the pool for the preceding calendar year. In the computation of the tax, all pools shall be entitled to deduct any annual Kansas gross premiums returned on account of cancellation or dividends returned to members of such pools or expenditures used for the purchase of specific and aggregate excess insurance, as provided in K.S.A. 44-582(a), and amendments thereto. History: L. 1983, ch. 166, § 8; L. 2006, ch. 39, § 3; L. 2007, ch. 53, § 1; L. 2023, ch. 50, § 4; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws Kansas Administrative Regulations OTHER LEGISLATIVE SITES Kansas Legislature Administrative Services Division of Post Audit Research Department Contact Us PDF Help www.ksrevisor.gov 2026