141:1 Insurance Premium Tax; Flat Rate on Surplus Lines Policies. Amend RSA 405-B:4, II(b) to read as follows:

(b) An amount equal to the portion of the premiums allocated to other states or territories on the basis of the tax rates and fees applicable to properties, risks or exposures located or to be performed outside this state, less

141:2 Single Home State Rate; Independently Procured Under RSA 406-B:16. Amend RSA 405-B:5, II(b) to read as follows:

(b) An amount equal to the portion of the premiums allocated to other states or territories on the basis of the tax rates and fees applicable to properties, risks or exposures located or to be performed outside this state, less

141:3 Single Home State Rate; Independently Procured Under RSA 406-B:6, II(b). Amend RSA 405-B:6, II(b) to read as follows:

(b) An amount equal to the portion of the premiums allocated to other states or territories on the basis of the tax rates and fees applicable to properties, risks or exposures located or to be performed outside this state, less

141:4 Effective Date. This act shall take effect January 1, 2020.

Approved: June 25, 2019

Effective Date: January 01, 2020

141:1 Insurance Premium Tax; Flat Rate on Surplus Lines Policies. Amend RSA 405-B:4, II(b) to read as follows:

(b) An amount equal to 3 percent on the portion of the premiums allocated to other states or territories , less

141:2 Single Home State Rate; Independently Procured Under RSA 406-B:16. Amend RSA 405-B:5, II(b) to read as follows:

(b) An amount equal to 3 percent on the portion of the premiums allocated to other states or territories , less

141:3 Single Home State Rate; Independently Procured Under RSA 406-B:6, II(b). Amend RSA 405-B:6, II(b) to read as follows:

(b) An amount equal to 4 percent on the portion of the premiums allocated to other states or territories , less

141:4 Effective Date. This act shall take effect January 1, 2020.

Approved: June 25, 2019

Effective Date: January 01, 2020