Section 27-21A-28


Health maintenance organizations doing business in this state shall be subject to and pay the annual premium tax to be paid by health insurers on health insurance premiums. The same taxes and filing requirements applicable to health insurers under this title, shall apply to and shall be imposed upon each health insurance organization licensed under the provisions of this chapter; and the organization shall also be entitled to the same tax deductions, reductions, abatements, and credits that health insurers are entitled to receive.

(Acts 1986, No. 86-471, p. 854, §28; Acts 1993, No. 93-679, p. 1291, §9; Acts 1997, No. 97-227, p. 372, §1.)