---
urn: urn:us-la:rs:22:843
citation: "R.S. 22:843"
status: active
breadcrumb: "Title 22 › Chapter 3 › Part IV"
acts_citations:
  - { year: 1958, number: 125, section: None, effective_date: null, role: enactment }
  - { year: 1982, number: 868, section: 1, effective_date: 1982-01-01, role: amendment }
---

# Tax base; computation in case of new business

The annual premiums referred to in this Part shall be the gross amount of direct premiums, excluding premiums on annuity contracts, for the preceding year less return premiums without any deductions for dividends paid or otherwise credited to policyholders, and without consideration for reinsurance.