[lmi-commits] [5168] Document tiered UT premium tax

[Greg Chicares]

Revision: 5168
          http://svn.sv.gnu.org/viewvc/?view=rev&root=lmi&revision=5168
Author:   chicares
Date:     2011-05-12 20:26:36 +0000 (Thu, 12 May 2011)
Log Message:
-----------
Document tiered UT premium tax

Modified Paths:
--------------
    lmi/trunk/stratified_charges.cpp

Modified: lmi/trunk/stratified_charges.cpp
===================================================================
--- lmi/trunk/stratified_charges.cpp    2011-05-09 12:57:56 UTC (rev 5167)
+++ lmi/trunk/stratified_charges.cpp    2011-05-12 20:26:36 UTC (rev 5168)
@@ -489,6 +489,12 @@
 /// eventually be addressed elsewhere; meanwhile, this module contains
 /// code to represent the DE tiered rates, but ignores those rates and
 /// treats DE the same as any other state except AK and SD.
+///
+/// UT tiered premium tax is not yet implemented. It applies only to
+/// VLI premiums paid by a corporation or a corporate trust. How it's
+/// affected by retaliation is unclear. Relevant citations:
+///   http://le.utah.gov/~code/TITLE59/htm/59_09_010100.htm
+///   http://le.utah.gov/~code/TITLE31A/htm/31A03_040100.htm
 
 double stratified_charges::tiered_premium_tax
     (mcenum_state state