31A-3-102. Exclusive fees and taxes.
(1) The following are in place of any other license fee or license assessment that might otherwise be levied against a licensee by the state or a political subdivision of the state: subject to Subsection, taxes and fees under this chapter; (4) the premium taxes under; Title 59, Chapter 9, Taxation of Admitted Insurers the fees under Section; and 31A-31-108 the examination costs under Section. 31A-2-205
(2) The following are not subject to: Title 59, Chapter 7, Corporate Franchise and Income Taxes an insurer that is subject to premium taxes under, regardless of whether the insurance company has a tax liability under that chapter; Title 59, Chapter 9, Taxation of Admitted Insurers an insurance company that engages in a transaction that is subject to taxes under Sectionor, regardless of whether the insurance company has a tax liability under that section; and 31A-3-301 31A-3-302 a captive insurance company as provided in Sectionthat pays a fee imposed under Section. 31A-3-304 31A-3-304
(3) Unless otherwise exempt, a licensee under this title is subject to real and personal property taxes.
(4) A tax or fee under this chapter is not in place of a tax or fee a municipality or county imposes in accordance with Sectionor. 10-1-203 17-64-505