RSA 400-A:34 Exemption; Abatement.

I. The provisions of RSA 400-A:31 and 32 shall not apply to mutual insurance companies that operate on an assessment plan and require as a condition for granting insurance the signing of a premium deposit note by the insured, which note is given for the purpose of establishing a limit of liability to assessment, while their total receipts from policyholders is less than $10,000 per year.
II. Any insurer authorized to do business in this state, having complied with the provisions of this chapter, which shall deem itself aggrieved by reason of any tax imposed upon it by the insurance commissioner, may apply within one year after the due date of any tax imposed upon it, and not afterwards, by petition to the Merrimack county superior court for an abatement of so much thereof as i