Oregon Revised Statutes
Or. Rev. Stat. § 731.830 (2026)
Premium tax on gross amount of premiums insurer receives for wet marine and transportation insurance
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731.830 Premium tax on gross amount of premiums insurer receives for wet marine and transportation insurance. An insurance producer shall pay to the Director of the Department of Consumer and Business Services a premium tax that is equal to three-fourths of one percent of the gross amount of premiums the insurance producer receives for wet marine and transportation insurance that the insurance producer places with unauthorized or nonadmitted insurers if the insured’s home state is Oregon. [2019 c.493 §6]
731.832 [Formerly 736.175; 1987 c.373 §82; repealed by 1995 c.786 §4]