CHAPTER 420-F DELTA DENTAL PLAN OF NEW HAMPSHIRE, INC.
Section 420-F:1
420-F:1 Definitions; Scope of Chapter. –
I. In this chapter:
(a) "Commissioner" means the New Hampshire insurance commissioner.
(b) "Contract holder" means any individual, proprietorship, partnership, corporation, association, union or other organization which contracts or may contract for dental care for oneself, employees, members, and their dependents.
(c) "Delta" means Delta Dental Plan of New Hampshire, Inc., formerly known as New Hampshire Dental Service Corporation.
(d) "Dental care" means dental services ordinarily provided by licensed dentists in accordance with accepted standards of the dental practice of the community at the time the service is rendered.
(e) "Participating dentist" means a provider who has entered into a contract with Delta to provide dental care.
(f) "Provider" means any person duly authorized and licensed to practice dentistry under the laws of the state in which the dental care is provided.
(g) "Public member" means a member of the general public who may or may not be eligible for benefits under a Delta service plan, who shall not be in a position to make the dental plan purchasing decision for a group or be associated with the dental profession. Family members of persons in a position to make group dental plan purchasing decisions and family members of persons associated with the dental profession may not serve as public members.
(gg) "Purchaser member" means an employer, association, union, or other entity which is a current Delta group contract holder.
(h) "Subscriber" means an individual entitled to receive dental care pursuant to a written agreement between Delta and a contract holder.
II. In accordance with 1961, 345, Delta was incorporated as New Hampshire Dental Service Corporation on July 26, 1966, and has operated since the date of its incorporation, as a voluntary corporation under RSA 292. Delta received recognition from the Internal Revenue Service as a section 501(c)(4) tax-exempt organization on February 21, 1973, and has operated as a tax-exempt organization since that date. The articles of agreement, by-laws and all contracts between Delta and its participating dentists and contract holders in effect on or before January 1, 1993, shall survive and be in full force and effect, except as modified by this chapter. Delta's principal place of business shall be in Concord, New Hampshire.
III. Delta shall be governed by this chapter and shall be exempt from this title, except for the provisions of RSA 400-A:16, RSA 400-A:37, RSA 400-A:39, RSA 402-C, RSA 404-F, RSA 415:18, XVI, relative to continuation of coverage, RSA 420-G:11, II, II-a and III, and 1961, 345; provided, however, if any of the provisions of 1961, 345 are inconsistent with this chapter the provisions of this chapter shall prevail. Delta and its agents shall be subject to the fees prescribed for health service corporations under RSA 400-A:29, VII.
IV. Every organization doing business pursuant to this chapter shall be subject to the premium tax requirements of RSA 400-A:31 and RSA 400-A:32. Except for payments made by the state of New Hampshire, no tax shall be levied on any premiums, fees-for-service and other payments for dental benefit coverages from political subdivisions of the state of New Hampshire or from employees or retirees of such political subdivisions, either directly or indirectly. Nor shall any tax be levied on any revenues of such an organization that are derived from any business of the organization where the organization has assumed no insurance risk and is providing administrative services, only.