LAC 61:V.2303
LAC 61:V.2303. Exemption of Life Insurance Companies and Other Insurance Premiums
Cite as La. Admin. Code tit. 61, pt. V, § 2303
A. Life insurance companies and accident and health premiums are exempted from ad valorem taxation by Louisiana statute. In addition, national flood plan and multiple peril crop premiums are exempt by virtue of their being programs underwritten by the United States government.