---
kind: "section"
citation: "7 C.F.R. § 400.710"
title: "7"
number: "400.710"
heading: "Preemption and premium taxation."
url: "https://uscodex.org/cfr/7/400.710"
---

# §400.710. Preemption and premium taxation.


A policy or plan of insurance that is approved by the Board for FCIC reinsurance is preempted from state and local taxation. This preemption does not apply to index-based weather plans of insurance approved for premium subsidy or A&O subsidy under this part.


## Notes

### Source

Source: 81 FR 53673, Aug. 12, 2016, unless otherwise noted.

### Authority

Authority: 7 U.S.C. 1506(1), 1506(o).