Section 31A-3-205 - Taxation of insurance companies(1) An admitted insurer shall pay to the State Tax Commission taxes imposed on the admitted insurer by Title 59, Revenue and Taxation.(2) A surplus lines insurer shall pay the taxes due under Section 31A-3-301 or 31A-3-302 in accordance with Section 31A-3-303.Amended by Chapter 168, 2017 General Session ,§ 5, eff. 5/9/2017.Enacted by Chapter 123, 2005 General Session.