Administration and General Provisions

ORS 731.808
“Gross amount of premiums” defined

As used in ORS 731.804 (Assessments), 731.812 (Foreign and alien insurer’s report of Oregon business), 731.820 (Gross premium tax on fire insurance premiums), 731.830 (Premium tax on gross amount of premiums insurer receives for wet marine and transportation insurance) and 731.834 (Insurance producer’s collection of taxes on wet marine and transportation insurance), “gross amount of premiums” means the consideration paid by insureds to an insurer for policies of insurance, and includes all premiums, assessments, dues and fees received or derived, or obligations taken therefor, by whatever term known. [1967 c.359 §132; 1989 c.413 §5; 2019 c.493 §4]
Chapter 731

Atty. Gen. Opinions

Vehicle service contracts sold to purchasers by motorcycle and motor vehicle dealers as constituting sale of insurance, (1978) Vol 38, p 2218


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Jun. 26, 2021