“Gross amount of premiums” defined
As used in ORS 731.804 (Assessments), 731.812 (Foreign and alien insurer’s 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]
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