premium taxglossary / premium tax A state tax paid by an insurer on premiums paid by the insured. [Cases: Taxation 140. C.J.S. Taxation §§ 217–218.] 词条贡献者 译员张宏,知名法学院法律翻译专业,专注翻译各种与调查与白领犯罪辩护有关的法律文件。