S105 - 2021 Appropriations Act. (SL 2021-180)

Overview: Section 42.8 of S.L. 2021-180 limits the gross premiums tax base for premiums paid to a surety bondsman to the amount paid by the surety bondsman to the insurer of the bail bonds.

This section is effective for taxable years beginning on or after January 1, 2022.