District Of Columbia § 31-3403.01 - Premium tax.
Full text of District Of Columbia D.C. Code § 31-3403.01 — Premium tax., with citation guidance and answers to common questions.
§ 31-3403.01. Premium tax.
31-3403.01Effective January 1, 2009, all health maintenance organizations shall pay to the District of Columbia, for each calendar year, a sum of money as taxes equal to 2% of their policy and membership fees and net premium receipts or consideration received in such calendar year, excluding those fees, receipts, or consideration received pursuant to any federal employee health-benefit program or Medicare, on all policies or contracts in the District of Columbia. The premium tax shall be in lieu of all other taxes except:
Taxes upon real estate; and
Fees and charges provided for pursuant to this chapter.
The certificate of authority of any health maintenance organization may be revoked for failure to pay the required premium tax.
All revenues generated pursuant to this section shall be collected in a manner prescribed by the Mayor.
Any revenues generated from this section arising from contracts for services under the District’s Medicaid program, DC HealthCare Alliance program, or Healthy DC program shall be deposited in the Healthy DC and Health Care Expansion Fund, established by .
Of all other revenues generated pursuant to this section, 75% shall be deposited in the Healthy DC and Health Care Expansion Fund and 25% shall be deposited in the General Fund of the District of Columbia.
For the purposes of this section, the term, “health maintenance organization” shall include prepaid health plans.
Annotations
Short title: Section 5021 of provided that subtitle C of title IV of the act may be cited as the “Medicaid Resource Maximization Amendment Act of 2010”.
Short title: Section 5053 of provided that subtitle U of title V of the act may be cited as the “Healthy DC Revenue Amendment Act of 2008”.
Source: official District Of Columbia text · Last verified 2026-08-27
Frequently Asked Questions About District Of Columbia § 31-3403.01
What does D.C. Code § 31-3403.01 cover?
Section 31-3403.01 ("Premium tax.") is part of the D.C. Code, the codified statutory law of District Of Columbia. 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 District Of Columbia § 31-3403.01?
A common citation format is "D.C. Code § 31-3403.01" (District Of Columbia). 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 District Of Columbia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the District Of Columbia official source linked on this page or consult a licensed District Of Columbia attorney.
How does District Of Columbia § 31-3403.01 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in District Of Columbia 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 District Of Columbia.