Kansas Administrative Regulations

Agency 40. Insurance Department

Article 10. Firefighter’s Relief

 40-10-1 Firefighter's relief fund tax; fire marshal tax; companies subject to; amount of premiums taxed.

(a) Each insurance company, authorized to transact business in the state of Kansas, that issues a policy which covers the hazard of fire is subject to the firefighter's relief fund tax and the fire marshal tax. Unless a verifiable, separate charge is made for fire coverage, the following portion of the respective policy premiums shall be allocated as fire premium:

(1)  25 percent of all premium collected on homeowners multiple-peril policies;

(2)  55 percent of all premium collected on the property coverage section of commercial multiple-peril policies;

(3)  20 percent of all premium collected on aircraft policies;

(4)  eight percent of all premium collected on automobile physical damage coverage;

(5)  15 percent of all premium collected on marine policies;

(6)  35 percent of all premium collected on farmowners multiple-peril policies; and

(7)  331/3 percent of all premium on all other single premium policies that provide coverage for damage caused by fire and perils other than fire.

(b)  The words ``fire insurance company'' as used in K.S.A. 75-1508, and any amendments, are construed to mean each company issuing a policy which includes coverage for property against the hazard of fire.

(Authorized by K.S.A. 40-103, 40-1707(g); implementing K.S.A. 1984 Supp. 75-1508, K.S.A. 1984 Supp. 40-1703; effective Jan. 1, 1966; amended May 1, 1981; amended May 1, 1985; amended May 1, 1986.)