Washington § 48.92.095 - Premium taxes — Imposition — Obligations — Member's liability.

Full text of Washington Revised Code of Washington § 48.92.095 — Premium taxes — Imposition — Obligations — Member's liability., with citation guidance and answers to common questions.

§ 48.92.095. Premium taxes — Imposition — Obligations — Member's liability.

Premium taxes and taxes on premiums paid for coverage of risks resident or located in this state by a purchasing group or any members of the purchasing groups must be:
(1) Imposed at the same rate and subject to the same interest, fines, and penalties as those applicable to premium taxes and taxes on premiums paid for similar coverage from authorized insurers, as defined under chapter 48.05 RCW, or unauthorized insurers, as defined and provided for under chapter 48.15 RCW, by other insurers; and
(2) The obligation of the insurer; and if not paid by the insurer, then the obligation of the purchasing group; and if not paid by the purchasing group, then the obligation of the insurance producer for the purchasing group; and if not paid by the insurance producer for the purchasing group, then the obligation of each of the purchasing group's members. The liability of each member of the purchasing group is several, not joint, and is limited to the tax due in relation to the premiums paid by that member.
[ 2008 c 217 s 71; 1993 c 462 s 99.]

Notes

Severability—Effective date—2008 c 217: See notes following RCW 48.03.020.
Severability—Implementation—1993 c 462: See RCW 48.31B.901 and 48.31B.902.

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 48.92.095

What does Revised Code of Washington § 48.92.095 cover?

Section 48.92.095 ("Premium taxes — Imposition — Obligations — Member's liability.") is part of the Revised Code of Washington, the codified statutory law of Washington. 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 Washington § 48.92.095?

A common citation format is "Revised Code of Washington § 48.92.095" (Washington). 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 Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 48.92.095 apply to my situation?

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Sources & Verification

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