Alabama § 27-64-5 - Payment of Premium Tax on Travel Insurance Programs; Documentation.
Full text of Alabama Code of Alabama § 27-64-5 — Payment of Premium Tax on Travel Insurance Programs; Documentation., with citation guidance and answers to common questions.
§ 27-64-5. Payment of Premium Tax on Travel Insurance Programs; Documentation.
(a) A travel insurer shall pay premium tax, as provided in Section 27-4A-3, on travel insurance premiums paid by any of the following:
(1) An individual primary policyholder who is a resident of this state.
(2) A primary certificate holder who is a resident of this state who elects coverage under a group travel insurance policy.
(3) A blanket travel insurance policyholder who is a resident of, or has its principal place of business or the principal place of business of an affiliate or subsidiary that has purchased blanket travel insurance in this state for eligible blanket group members, subject to any apportionment rules that apply to the insurer across multiple taxing jurisdictions or that permit the insurer to allocate premiums on an apportioned basis in a reasonable and equitable manner in those jurisdictions.
(b) A travel insurer shall do both of the following:
(1) Document the state of residence or principal place of business of the policyholder or certificate holder, as required in subsection (a).
(2) Report as premium only the amount allocable to travel insurance and not any amounts received for travel assistance services or cancellation fee waivers.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 27-64-5
What does Code of Alabama § 27-64-5 cover?
Section 27-64-5 ("Payment of Premium Tax on Travel Insurance Programs; Documentation.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 27-64-5?
A common citation format is "Code of Alabama § 27-64-5" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 27-64-5 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.