Utah Admin. Code R590-197-3 - Definitions
Terms used in this rule are defined in Sections 31A-1-301 and 31A-17-201. Additional terms are defined as follows:
(1) "Qualified
asset," as defined in Section 31A-17-201, includes a guaranty fund or guaranty
association assessment paid in any state, if it is probable that the insurer
can offset the assessment against present or future premium tax or income tax
paid in the state in which the assessment was paid.
Notes
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