# Ala. Code § 27-64-5: Section 27-64-5 Payment of Premium Tax on Travel Insurance Programs; Documentation

> Alabama · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AL_T27_C64_S27-64-5

## Section

- **Citation:** Ala. Code § 27-64-5
- **Heading:** Section 27-64-5 Payment of Premium Tax on Travel Insurance Programs; Documentation
- **Jurisdiction:** Alabama
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Alabama Code / Title 27 / Chapter 64 / Section 27-64-5

## Text

(a) A travel insurer shall pay premium tax, as provided in Section 27-4A-3, on travel insurance premiums paid by any of the following:

(1) An individual primary policyholder who is a resident of this state.

(2) A primary certificate holder who is a resident of this state who elects coverage under a group travel insurance policy.

(3) A blanket travel insurance policyholder who is a resident of, or has its principal place of business or the principal place of business of an affiliate or subsidiary that has purchased blanket travel insurance in this state for eligible blanket group members, subject to any apportionment rules that apply to the insurer across multiple taxing jurisdictions or that permit the insurer to allocate premiums on an apportioned basis in a reasonable and equitable manner in those jurisdictions.

(b) A travel insurer shall do both of the following:

(1) Document the state of residence or principal place of business of the policyholder or certificate holder, as required in subsection (a).

(2) Report as premium only the amount allocable to travel insurance and not any amounts received for travel assistance services or cancellation fee waivers.

## Nearby sections

- [Ala. Code § 27-64-1 Section 27-64-1 Short Title](https://www.frixlaw.com/law-library/statutes/STATE_AL_T27_C64_S27-64-1.md)
- [Ala. Code § 27-64-2 Section 27-64-2 Purpose and Application](https://www.frixlaw.com/law-library/statutes/STATE_AL_T27_C64_S27-64-2.md)
- [Ala. Code § 27-64-3 Section 27-64-3 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_AL_T27_C64_S27-64-3.md)
- [Ala. Code § 27-64-4 Section 27-64-4 Limited Lines Travel Insurance Producer License - Requirements; Brochures and Written Materials; Prohibited Activities](https://www.frixlaw.com/law-library/statutes/STATE_AL_T27_C64_S27-64-4.md)
- [Ala. Code § 27-64-5 Section 27-64-5 Payment of Premium Tax on Travel Insurance Programs; Documentation](https://www.frixlaw.com/law-library/statutes/STATE_AL_T27_C64_S27-64-5.md)
- [Ala. Code § 27-64-6 Section 27-64-6 Travel Protection Plans Offered for One Price for Combined Features](https://www.frixlaw.com/law-library/statutes/STATE_AL_T27_C64_S27-64-6.md)
- [Ala. Code § 27-64-7 Section 27-64-7 Applicability of Trade Practices Law; Unfair Trade Practices](https://www.frixlaw.com/law-library/statutes/STATE_AL_T27_C64_S27-64-7.md)
- [Ala. Code § 27-64-8 Section 27-64-8 Requirements for Travel Administrators](https://www.frixlaw.com/law-library/statutes/STATE_AL_T27_C64_S27-64-8.md)
- [Ala. Code § 27-64-9 Section 27-64-9 Classification of Travel Insurance Under an Inland Marine Line of Insurance or Accident and Health Line of Insurance](https://www.frixlaw.com/law-library/statutes/STATE_AL_T27_C64_S27-64-9.md)
- [Ala. Code § 27-64-10 Section 27-64-10 Rulemaking Authority](https://www.frixlaw.com/law-library/statutes/STATE_AL_T27_C64_S27-64-10.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AL_T27_C64_S27-64-5. Check the current official text before relying on it. Not legal advice.