<?xml version='1.0' encoding='utf-8'?>
<section article="gin" article_name="Insurance" number="6-302" title_number="6" title_name="Taxes and Fees" subtitle_number="3" subtitle_name="Retaliation">
  <text>For purposes of this subtitle, the domicile of an alien insurer is:</text>
  <level label="1">
    <text>for an alien insurer formed under the laws of Canada or a province of Canada, the province in which its head office is located; and</text>
  </level>
  <level label="2">
    <text>for any other alien insurer, the state in which its principal place of business in the United States is located.</text>
  </level>
</section>
