# RCW 48.14.040: RCW 48.14.040: Retaliatory provision

> Washington · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S040

## Section

- **Citation:** RCW 48.14.040
- **Heading:** RCW 48.14.040: Retaliatory provision
- **Jurisdiction:** Washington
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Washington Code / Title 48 / Chapter 14 / Section 040

## Text

(1) If pursuant to the laws of any other state or country, any taxes, licenses, fees, deposits, or other obligations or prohibitions, in the aggregate, or additional to or at a net rate in excess of any such taxes, licenses, fees, deposits or other obligations or prohibitions imposed by the laws of this state upon like foreign or alien insurers and their appointed insurance producers or title insurance agents, are imposed on insurers of this state and their appointed insurance producers or title insurance agents doing business in such other state or country, a like rate, obligation or prohibition may be imposed by the commissioner, as to any item or combination of items involved, upon all insurers of such other state or country and their appointed insurance producers or title insurance agents doing business in this state, so long as such laws remain in force or are so applied. (2) For the purposes of this section, an alien insurer may be deemed to be domiciled in the state wherein it has established its principal office or agency in the United States. If no such office or agency has been established, the domicile of the alien insurer shall be deemed to be the country under the laws of which it is formed. (3) For the purposes of this section, the regulatory and insurance fraud surcharges imposed by RCW 48.02.190 shall not be included in the calculation of any retaliatory taxes, licenses, fees, deposits, or other obligations or prohibitions imposed under this section.

## Nearby sections

- [RCW 48.14.010 RCW 48.14.010: Fee schedule.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S010.md)
- [RCW 48.14.020 RCW 48.14.020: Premium taxes.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S020.md)
- [RCW 48.14.021 RCW 48.14.021: Reduction of tax—Policies connected with pension, etc., plans exempt or qualified under internal revenue code.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S021.md)
- [RCW 48.14.022 RCW 48.14.022: Taxes—Exemptions and deductions.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S022.md)
- [RCW 48.14.025 RCW 48.14.025: Prepayment of tax obligations under RCW 48.14.020.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S025.md)
- [RCW 48.14.027 RCW 48.14.027: Exemption for state health care premiums before July 1, 1990.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S027.md)
- [RCW 48.14.030 RCW 48.14.030: Tax statement.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S030.md)
- [RCW 48.14.040 RCW 48.14.040: Retaliatory provision.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S040.md)
- [RCW 48.14.060 RCW 48.14.060: Failure to pay tax—Penalty.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S060.md)
- [RCW 48.14.070 RCW 48.14.070: Refunds.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S070.md)
- [RCW 48.14.080 RCW 48.14.080: Premium tax in lieu of other forms—Exceptions—Definition.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S080.md)
- [RCW 48.14.090 RCW 48.14.090: Determining amount of direct premium taxable in this state.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S090.md)
- [RCW 48.14.095 RCW 48.14.095: Unlawful or delinquent insurers or taxpayers—Computing the tax payable—Risks, exposures, or enrolled participants only partially in state.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S095.md)
- [RCW 48.14.100 RCW 48.14.100: Foreign or alien insurers, continuing liability for taxes.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S100.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S040. Check the current official text before relying on it. Not legal advice.