Section 680B.0352 - General tax on premiums: Payment on premiums for travel insurance1. An insurer shall pay the tax imposed by NRS 680B.027 on all premiums for travel insurance paid by any of the following persons:(a) A primary policyholder who is a resident of this State.(b) A primary certificate holder who is a resident of this State and who elects coverage under a policy of group travel insurance.(c) Subject to any apportionment rules which apply to the insurer across multiple taxing jurisdictions or that allow the insurer to allocate premium on an apportioned basis in a reasonable and equitable manner in those jurisdictions, a policyholder of blanket travel insurance:(1) Who is a resident of this State;(2) Whose principal place of business is in this State; or(3) Whose affiliate or subsidiary has a principal place of business in this State, if the affiliate or subsidiary has purchased blanket travel insurance in this State for members of an eligible group.2. An insurer shall: (a) Document the state of residence or principal place of business of each primary policyholder, primary certificate holder or policyholder of blanket travel insurance described in subsection 1; and(b) Report as premium only the amount allocable to travel insurance and not any amount received by the insurer for travel assistance services or cancellation fee waivers.3. As used in this section: (a) "Blanket travel insurance" has the meaning ascribed to it in NRS 691E.030.(b) "Cancellation fee waiver" has the meaning ascribed to it in NRS 691E.040.(c) "Eligible group" has the meaning ascribed to it in NRS 691E.050.(d) "Group travel insurance" has the meaning ascribed to it in NRS 691E.070.(e) "Primary certificate holder" means a person who elects and purchases travel insurance under a policy of group travel insurance.(f) "Primary policyholder" means a person who elects and purchases an individual policy of travel insurance.(g) "Travel assistance services" has the meaning ascribed to it in NRS 691E.150.(h) "Travel insurance" has the meaning ascribed to it in NRS 691E.160.Added to NRS by 2023, 3278Added by 2023, Ch. 508,§37, eff. 1/1/2024.