59-9-102. Offsets.
(1) If any authorized insurer doing business in this state during the tax year pays a property tax in this state, the insurer may deduct from the tax provided under this chapter that portion of the property tax paid for general state purposes.
(2) Any domestic insurance company paying a fee for examination under Sectionmay deduct from the tax provided under this chapter the amount of the examination fee paid, subject to the limitations of Subsection. 31A-2-205 31A-2-203(2)(e)
(3) There is offset against the taxes imposed under Sectionthe amount of any assessments paid by an insurance company under the guaranty associations established under, in the manner provided by Sectionsand. 59-9-101 Title 31A, Chapter 28, Guaranty Associations 31A-28-113 31A-28-212
(4) There is an offset provided in Sectionagainst the premium assessment imposed under Subsectionagainst an admitted insurer writing workers' compensation insurance in this state. 59-9-102.5 59-9-101(2)
(5) The state has no liability to insurers for any amount by which offsets allowed under this section exceed the insurer's premium tax liability.