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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Section 1731.07 | Premiums exempt from taxation.

Ohio Revised Code
/
Title 17 Corporations-Partnerships
/
Chapter 1731 Small Employer Health Care Alliances
 
Effective:
June 30, 1997
Latest Legislation:
House Bill 215 - 122nd General Assembly
PDF:
Download Authenticated PDF
 

The premiums or other charges received by an insurer from or on behalf of an enrolled small employer and eligible employees or retirees under a health benefit plan provided by the insurer under a qualified alliance program shall not be considered "premiums received" or "premium rate payments received" for purposes of division (A) of section 5725.18 and division (A) of section 5729.03 of the Revised Code, and are exempt from any other tax or excise in this state.

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