SUBCHAPTER 11E ‑ TAX AND MISCELLANEOUS
SECTION .0100 ‑ GENERAL PROVISIONS
11 NCAC 11E .0101 GENERAL PROVISIONS
History Note: Authority G.S. 58‑9;
Eff. February 1, 1976;
Readopted Eff. February 28, 1978;
Repealed Eff. July 1, 1988.
11 NCAC 11E .0102 ANNUAL
STATEMENTS TO BE FILED WITH DEPARTMENT OF INSURANCE
11 NCAC 11E .0103 INSTRUCTIONS FOR COMPLETION OF ANNUAL
STATEMENT FORMS
11 NCAC 11E .0104 FORM OF QUARTERLY FINANCIAL STATEMENTS
11 NCAC 11E .0105 APPLICABILITY OF FINANCIAL STATEMENTS
History Note: Authority G.S. 57‑9; 57A‑9;
57A‑21; 58‑9(3); 58‑21; 58‑34.1; 58‑134; 58‑292;
Eff. February 1, 1976;
Readopted Eff. February 28, 1978;
Repealed Eff. April 1, 1993.
11 NCAC 11E .0106 MICROFILMING OF COMPANY RECORDS
History Note: Authority G.S. 58‑9.1;
Eff. February 1, 1976;
Readopted Eff. February 28, 1978;
Repealed Eff. March 1, 1993.
11 NCAC 11E .0107 ESCHEATS: ABANDONED PROPERTY: REPORT
REQUIRED
11 NCAC 11E .0108 ESCHEATS: ABANDONED PROPERTY: WHERE:
WHEN TO FILE
11 NCAC 11E .0109 ESCHEATS: ABANDONED PROPERTY: ESCHEAT
CODES
History Note: Authority G.S. 116A; 116A‑5;
Eff. February 1, 1976;
Readopted Eff. February 28, 1978;
Repealed Eff. July 1, 1988.
11 NCAC 11E .0110 REDUCED INSTALLMENT PAYMENTS
History Note: Filed as a Temporary Rule Eff. July 22,
1988 For a Period of 180 Days to Expire on
January 18, 1989;
Statutory Authority G.S. 105‑228.5;
Eff. January 1, 1989;
Transferred & Recodified to 17 NCAC 5E .0101 Eff.
January 15, 1998.
SECTION .0200 ‑ FIRE AND CASUALTY: GENERAL NATURE
11 NCAC 11E .0201 GENERAL NATURE
History Note: Authority G.S. 58‑9
Eff. February 1, 1976;
Readopted Eff. February 28, 1978;
Repealed Eff. April 1, 1993.
11 NCAC 11E .0202 TAX ON RECEIPTS FOR PREMIUMS
History Note: Authority G.S. 58‑2‑40; 118‑2;
Eff. February 1, 1976;
Readopted Eff. February 28, 1978;
Amended Eff. April 1, 1993;
Transferred & Recodified to 17 NCAC 5E .0102 Eff.
January 15, 1998.
11 NCAC 11E .0203 PREMIUM FINANCE CHARGES
History Note: Authority G.S. 58‑2‑40; 105‑228.5;
Eff. April 1, 1993;
Transferred & Recodified to 17 NCAC 5E .0103 Eff.
January 15, 1998.
SECTION .0300 ‑ LIFE: GENERAL NATURE
11 NCAC 11E .0301 GENERAL NATURE
History Note: Authority G.S. 58‑9;
Eff. February 1, 1976;
Readopted Eff. February 28, 1978;
Repealed Eff. July 1, 1988.
11 NCAC 11E .0302 DIVIDENDS APPLIED TO PURCHASE
ADDITIONAL PAID‑UP LIFE
History Note: Authority G.S. 105‑228.5;
Eff. February 1, 1976;
Readopted Eff. February 28, 1978;
Transferred & Recodified to 17 NCAC 5E .0104 Eff.
January 15, 1998.
11 NCAC 11E .0303 PREMIUM TAXES ON ANNUITIES
History Note: Authority G.S. 105‑228.5;
Eff. February 1, 1976;
Readopted Eff. February 28, 1978;
Repealed Eff. January 1, 1995.
11 NCAC 11E .0304 GROSS PREMIUM TAXATION OF GROUP
PREMIUMS
History Note: Authority G.S. 105‑228.5;
Eff. February 1, 1976;
Readopted Eff. February 28, 1978;
Transferred & Recodified to 17 NCAC 5E .0105 Eff.
January 15, 1998.
11 NCAC 11E .0305 EMPLOYEE BENEFITS PLANS: LIFE AND
ACCIDENT AND HEALTH
History Note: Authority G.S. 105‑228.5;
Eff. February 1, 1976;
Readopted Eff. February 28, 1978;
Transferred & Recodified to 17 NCAC 5E .0106 Eff.
January 15, 1998.
11 NCAC 11E .0306 FINANCIAL REPORTING: DIFFERING
STATEMENTS
11 NCAC 11E .0307 FINANCIAL REPORTING: FORM OF
RECONCILIATIONS
11 NCAC 11E .0308 FINANCIAL REPORTING: DEFINITIONS
11 NCAC 11E .0309 FINANCIAL REPORTING: DIFFERING
STATEMENTS
11 NCAC 11E .0310 FINANCIAL REPORTING: PARENT OR
AFFILIATED INSURERS
History Note: Authority G.S. 58‑34.1;
Eff. February 1, 1976;
Readopted Eff. February 28, 1978;
Repealed Eff. April 1, 1993.
SECTION .0400 ‑ MISCELLANEOUS: GENERAL NATURE
11 NCAC 11E .0401 GENERAL NATURE
History Note: Authority G.S. 58‑9;
Eff. February 1, 1976;
Readopted Eff. February 28, 1978;
Repealed Eff. July 1, 1988.
11 NCAC 11E .0402 EXTENSION OF FILING DATE
History Note: Authority G.S. 57‑9; 57A‑9;
57A‑21; 58‑21;
Eff. February 1, 1976;
Readopted Eff. February 28, 1978;
Repealed Eff. April 1, 1993.
11 NCAC 11E .0403 RENEWAL CERTIFICATE OF AUTHORITY: HMO
11 NCAC 11E .0404 FILING ANNUAL STATEMENTS FOR HMO'S
11 NCAC 11E .0405 INDEPENDENT CERTIFIED PUBLIC
ACCOUNTANT AUDITS: HMO
History Note: Authority G.S. 57A‑3(c)(8); 57A‑6,
‑8(b)(2), ‑9; 57A‑20; 58‑9;
Eff. January 22, 1980;
Repealed Eff. April 1, 1993.
