Any policy fee collected or charged shall be included in an insurer's premium income and the appropriate premium tax shall be paid pursuant to W.S. §§ 26-3-102 and 26-4-103. Such tax shall be paid by the insurer and shall not be charged to any individual insured, agent or broker.
044-31 Wyo. Code R. § 31-4
Amended, Eff. 12/9/2016.