Premiums, contributions, and assessments received by a commercial self-insurance fund are subject to ss. 624.509(1) and (2) and 624.5092, except that the tax rate shall be 1.6 percent of the gross amount of such premiums, contributions, and assessments.

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s. 4, ch. 88-206; s. 15, ch. 89-167; s. 188, ch. 91-108;