Alaska Statutes
Alaska Stat. § 21.09.270 (2026)
Retaliation
✓ current as of July 2026
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Sec. 21.09.270. Retaliation.
(a) If, under the laws of another state or foreign country, taxes, licenses, and other fees, in the aggregate, and fines, penalties, deposit requirements, or other material obligations, prohibitions, or restrictions are or would be imposed upon Alaska insurers, or upon their agents or representatives, that are in excess of the taxes, licenses, and other fees, in the aggregate, or that are in excess of the fines, penalties, deposit requirements, or other obligations, prohibitions, or restrictions directly imposed upon similar insurers, or upon their agents or representatives, of another state or country under the statutes of this state, as long as the laws of the other state or country continue in force or are applied, the same taxes, licenses, and other fees, in the aggregate, or fines, penalties, or deposit requirements or other material obligations, prohibitions, or restrictions of whatever kinds shall be imposed by the director upon the insurers, or upon their agents or representatives, of the other state or country doing business or seeking to do business in this state. A tax, license or other fee or other obligation imposed by a city, county, or other political subdivision or agency of another state or country on Alaska insurers or their agents or representatives shall be considered to be imposed by the state or country within the meaning of this section.
(b) This section does not apply to personal income taxes, to ad valorem taxes on real or personal property, or to special purpose obligations or assessments imposed by another state in connection with particular kinds of insurance other than property insurance; except that deductions from premium taxes or other taxes otherwise payable allowed on accounts of real estate or personal property taxes paid shall be taken into consideration by the director in determining the propriety and extent of retaliatory action under this section.
(c) For the purposes of this section the domicile of an alien insurer, other than insurers formed under the laws of Canada or a province of Canada, shall be that state designated by the insurer in writing filed with the director at the time of admission to this state or within six months after July 1, 1966, whichever date is the later, and may be any one of the following states:
(1) that in which the insurer was first authorized to transact insurance;
(2) that in which is located the insurer's principal place of business in the United States;
(3) that in which is held the larger deposit of trusteed assets of the insurer for the protection of its policyholders and creditors in the United States.
(d) If the insurer makes no designation, its domicile shall be considered to be that state in which its principal place of business in the United States is located.
(e) If an insurer is formed under the laws of Canada or a province of Canada, its domicile is the province in which its head office is located.
(f) For purposes of the application of (a) of this section, a health care insurer, as defined in AS 21.54.500, may not include taxes, assessments, or other similar obligations on health care insurance premiums received from the state, a municipality, a city or borough school district, a regional educational attendance area, the University of Alaska, or a community college operated by the University of Alaska.
(a) If, under the laws of another state or foreign country, taxes, licenses, and other fees, in the aggregate, and fines, penalties, deposit requirements, or other material obligations, prohibitions, or restrictions are or would be imposed upon Alaska insurers, or upon their agents or representatives, that are in excess of the taxes, licenses, and other fees, in the aggregate, or that are in excess of the fines, penalties, deposit requirements, or other obligations, prohibitions, or restrictions directly imposed upon similar insurers, or upon their agents or representatives, of another state or country under the statutes of this state, as long as the laws of the other state or country continue in force or are applied, the same taxes, licenses, and other fees, in the aggregate, or fines, penalties, or deposit requirements or other material obligations, prohibitions, or restrictions of whatever kinds shall be imposed by the director upon the insurers, or upon their agents or representatives, of the other state or country doing business or seeking to do business in this state. A tax, license or other fee or other obligation imposed by a city, county, or other political subdivision or agency of another state or country on Alaska insurers or their agents or representatives shall be considered to be imposed by the state or country within the meaning of this section.
(b) This section does not apply to personal income taxes, to ad valorem taxes on real or personal property, or to special purpose obligations or assessments imposed by another state in connection with particular kinds of insurance other than property insurance; except that deductions from premium taxes or other taxes otherwise payable allowed on accounts of real estate or personal property taxes paid shall be taken into consideration by the director in determining the propriety and extent of retaliatory action under this section.
(c) For the purposes of this section the domicile of an alien insurer, other than insurers formed under the laws of Canada or a province of Canada, shall be that state designated by the insurer in writing filed with the director at the time of admission to this state or within six months after July 1, 1966, whichever date is the later, and may be any one of the following states:
(1) that in which the insurer was first authorized to transact insurance;
(2) that in which is located the insurer's principal place of business in the United States;
(3) that in which is held the larger deposit of trusteed assets of the insurer for the protection of its policyholders and creditors in the United States.
(d) If the insurer makes no designation, its domicile shall be considered to be that state in which its principal place of business in the United States is located.
(e) If an insurer is formed under the laws of Canada or a province of Canada, its domicile is the province in which its head office is located.
(f) For purposes of the application of (a) of this section, a health care insurer, as defined in AS 21.54.500, may not include taxes, assessments, or other similar obligations on health care insurance premiums received from the state, a municipality, a city or borough school district, a regional educational attendance area, the University of Alaska, or a community college operated by the University of Alaska.
Notes of Decisions
Cited in 4
cases, 1984–2007 · leading case: Premera Blue Cross v. State, Dep't of Com., Cmty. & Econ. Dev., Div. of Ins., 171 P.3d 1110 (Alaska 2007).
Premera Blue Cross v. State, Dep't of Com., Cmty. & Econ. Dev., Div. of Ins., 171 P.3d 1110 (Alaska 2007). “We also agree with the superior court that AS 21.09.270 does not conflict with Alaska's equal protection and substantive due process clauses.”
Principal Mut. Life Ins. Co. v. State, Div. of Ins., Dep't of Com. & Econ. Dev., 780 P.2d 1023 (Alaska 1989). “Compare, AS 21.09.270, discussed supra in note 6. We therefore conclude that AS 21.”
Prudential Ins. Co. of Am. v. Comm'r of Revenue, 709 N.E.2d 1096 (Mass. 1999). “1997); Alaska Stat. § 21.09.270 (Lexis 1998); Ariz.”
Metro. Life Ins. v. Ins. Comm'r, 473 A.2d 933 (Md. Ct. Spec. App. 1984). “Code § 27-3-29 (1975); Alaska Stat. § 21.09.270 (1966); Ariz. Rev.”
— Alaska Stat. § 21.09.270(a) — 2 cases
Premera Blue Cross v. State, Dep't of Com., Cmty. & Econ. Dev., Div. of Ins., 171 P.3d 1110 (Alaska 2007). “We also agree with the superior court that AS 21.09.270 does not conflict with Alaska's equal protection and substantive due process clauses.”
Principal Mut. Life Ins. Co. v. State, Div. of Ins., Dep't of Com. & Econ. Dev., 780 P.2d 1023 (Alaska 1989). “Compare, AS 21.09.270, discussed supra in note 6. We therefore conclude that AS 21.”
— Alaska Stat. § 21.09.270(b) — 1 case
Premera Blue Cross v. State, Dep't of Com., Cmty. & Econ. Dev., Div. of Ins., 171 P.3d 1110 (Alaska 2007). “We also agree with the superior court that AS 21.09.270 does not conflict with Alaska's equal protection and substantive due process clauses.”
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