2011 ORS § 731.808¹

Gross amount of premiums defined

As used in ORS 731.804 (Assessments), 731.812 (Foreign and alien insurers report of Oregon business) and 731.820 (Gross premium tax on fire insurance premiums), gross amount of premiums means the consideration paid by insureds to an insurer for policies of insurance, and includes all premiums, assessments, dues and fees received or derived, or obligations taken therefor, by whatever term known. [1967 c.359 §132; 1989 c.413 §5]