Ohio Code § 3960.09
Ohio Code § 3960.09. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 3960.09.
Premium taxes or taxes on premiums paid for coverage of risks resident or located
in this state by a purchasing group or any members of the purchasing group shall be
imposed and paid in accordance with the following: (A) 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 a similar insurance source by other insureds; (B) Paid first by the insurance source; if not by the source, then by the agent or broker
for the purchasing group; if not by the agent or broker, then by the purchasing group;
and if not by the purchasing group, then by each of its members.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 3960.09
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
Verify the text
Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Ohio attorney.
Common questions
What is the source of Ohio Revised Code § 3960.09?
The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.
What subject does Ohio Revised Code § 3960.09 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Ohio Revised Code § 3960.09 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.
Can this page be used as legal advice?
No. This is a reference transcription for research. Applying Ohio law to your facts requires a licensed Ohio attorney who can review the specifics.