Section 31A-3-102 - Exclusive fees and taxes(1) The following are in place of any other license fee or license assessment that might otherwise be levied against a licensee by the state or a political subdivision of the state: (a) subject to Subsection (4), taxes and fees under this chapter;(b) the premium taxes under Title 59, Chapter 9, Taxation of Admitted Insurers;(c) the fees under Section 31A-31-108; and(d) the examination costs under Section 31A-2-205.(2) The following are not subject to Title 59, Chapter 7, Corporate Franchise and Income Taxes: (a) an insurer that is subject to premium taxes under Title 59, Chapter 9, Taxation of Admitted Insurers, regardless of whether the insurance company has a tax liability under that chapter;(b) an insurance company that engages in a transaction that is subject to taxes under Section 31A-3-301 or 31A-3-302, regardless of whether the insurance company has a tax liability under that section; and(c) a captive insurance company as provided in Section 31A-3-304 that pays a fee imposed under Section 31A-3-304.(3) Unless otherwise exempt, a licensee under this title is subject to real and personal property taxes.(4) A tax or fee under this chapter is not in place of a tax or fee a municipality or county imposes in accordance with Section 10-1-203 or 17-53-216.Amended by Chapter 127, 2020 General Session ,§ 1, eff. 5/12/2020.Amended by Chapter 168, 2017 General Session ,§ 4, eff. 5/9/2017, op. for a taxable year beginning on or after 1/1/2017.Amended by Chapter 435, 2014 General Session ,§ 1, eff. 9/2/2014.Amended by Chapter 243, 1994 General Session