32
-- RETALIATION GUIDE January 2015 TO: Retaliatory Tax Guide Users FROM: Kara Binderup, Senior Counsel Patricia E. Cook, Paralegal III RE: State Forms State tax forms are generally available online, and this chart refers you to the website where you may view the forms. You may choose to insert the chart into Volume I of the Retaliation Guide. If you have any questions about the contents, you should ask the state contacts listed for each state. If you have a question about the printing and distribution of the copies, please contact the Insurance Products and Services Division at (816) 783-8300. The Retaliation Guide is intended to provide helpful information about retaliatory and other taxes and assessments. The Guide is not intended to be cited as binding legal authority and does not constitute a formal legal opinion by the NAIC staff on the provisions of state law and should not be relied upon as such. Every effort has been made to provide correct and accurate summaries to assist the reader in targeting useful information. For further details, including any additional adoptions, the statutes and regulations cited should be consulted.

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RETALIATION GUIDE

January 2015 TO: Retaliatory Tax Guide Users FROM: Kara Binderup, Senior Counsel Patricia E. Cook, Paralegal III RE: State Forms State tax forms are generally available online, and this chart refers you to the website where you may view the forms. You may choose to insert the chart into Volume I of the Retaliation Guide. If you have any questions about the contents, you should ask the state contacts listed for each state. If you have a question about the printing and distribution of the copies, please contact the Insurance Products and Services Division at (816) 783-8300. The Retaliation Guide is intended to provide helpful information about retaliatory and other taxes and assessments. The Guide is not intended to be cited as binding legal authority and does not constitute a formal legal opinion by the NAIC staff on the provisions of state law and should not be relied upon as such. Every effort has been made to provide correct and accurate summaries to assist the reader in targeting useful information. For further details, including any additional adoptions, the statutes and regulations cited should be consulted.

Retaliation: A Guide to StateRetaliatory Taxes, Fees, Deposits

and Other Requirements

Volume II

January 2015

Accounting & ReportingInformation about statutory accounting principles and the procedures necessary for fi ling fi nancial annual statements and conducting risk-based capital calculations.

Consumer InformationImportant answers to common questions about auto, home, health and life insurance — as well as buyer’s guides on annuities, long-term care insurance and Medicare supplement plans.

Financial Regulation Useful handbooks, compliance guides and reports on fi nancial analysis, company licensing, state audit requirements and receiverships.

LegalComprehensive collection of NAIC model laws, regulations and guidelines; state laws on insurance topics; and other regulatory guidance on antifraud and consumer privacy.

Market RegulationRegulatory and industry guidance on market-related issues, including antifraud, product fi ling requirements, producer licensing and market analysis.

NAIC ActivitiesNAIC member directories, in-depth reporting of state regulatory activities and offi cial historical records of NAIC national meetings and other activities.

For more information about NAIC publications, view our online catalog at:

http://store.naic.org

Special StudiesStudies, reports, handbooks and regulatory research conducted by NAIC members on a variety of insurance-related topics.

Statistical ReportsValuable and in-demand insurance industry-wide statistical data for various lines of business, including auto, home, health and life insurance.

Supplementary ProductsGuidance manuals, handbooks, surveys and research on a wide variety of issues.

Capital Markets & Investment AnalysisInformation regarding portfolio values and procedures for complying with NAIC reporting requirements.

White Papers Relevant studies, guidance and NAIC policy positions on a variety of insurance topics.

© 1991-2015 National Association of Insurance Commissioners. All rights reserved.

ISBN: 978-1-59917-806-6

Printed in the United States of America

No part of this book may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic or mechanical, including photocopying, recording, or any storage or retrieval system, without written permission from the NAIC.

NAIC Executive Offi ce444 North Capitol Street, NWSuite 700Washington, DC 20001 202.471.3990

NAIC Central Offi ce1100 Walnut StreetSuite 1500Kansas City, MO 64106816.842.3600

NAIC Capital Markets& Investment Analysis Offi ceOne New York Plaza, Suite 4210New York, NY 10004212.398.9000

The NAIC is the authoritative source for insurance industry information. Our expert solutions support the efforts of regulators, insurers and researchers by providing detailed and comprehensive insurance information. The NAIC offers a wide range of publications in the following categories:

Ret

alia

tion

—Ja

nuar

y 20

15

ST

AT

E T

AX

FO

RM

S

© 1

991-

2015

Nat

iona

l Ass

ocia

tion

of I

nsur

ance

Com

mis

sion

ers

1

AL

AB

AM

A

Web

site

: w

ww

.ald

oi.g

ov

C

onta

cts:

A

nn S

tric

klan

d (3

34)

241-

4154

an

n.st

rick

land

@in

sura

nce.

alab

ama.

gov

In

stru

ctio

ns:

C

ompa

nies

hav

e th

e op

tion

of s

ubm

ittin

g th

eir

tax

retu

rns

in h

ard

copy

an

d m

akin

g pa

ymen

t by

chec

k or

sub

mit

ting

thei

r ta

x re

turn

s an

d E

FT

paym

ent t

hrou

gh th

e N

AIC

OP

Tin

s pro

gram

. Com

pani

es f

iling

in h

ard

copy

may

obt

ain

the

form

s fr

om o

ur w

ebsi

te b

y cl

icki

ng F

orm

s on

the

drop

dow

n un

der

Com

pani

es.

B

elin

da W

illia

ms

(334

) 24

1-41

62

beli

nda.

wil

liam

s@in

sura

nce.

alab

ama.

gov

T

odri

ck B

urks

(33

4) 2

41-4

163

todr

ick.

burk

s@in

sura

nce.

alab

ama.

gov

AL

ASK

A

Web

site

:

Ala

ska

pref

ers

the

form

s an

d pa

ymen

ts b

e fi

led

and

paid

thro

ugh

OPT

ins.

Or

com

pani

es c

an a

cces

s th

e ha

rd c

opy

on th

e w

eb a

t:

ww

w.in

sura

nce.

alas

ka.g

ov (

then

cli

ck o

n C

ompa

nies

then

Inf

orm

atio

n fo

r C

ompa

nies

, the

n A

nnua

l Fili

ng a

nd P

rem

ium

Tax

For

ms

then

cho

se th

e co

mpa

ny’s

org

aniz

atio

n ty

pe to

get

to th

e ta

x fo

rms)

.

Con

tact

s:

Reb

ecca

Nes

heim

(90

7) 4

65-2

584

re

becc

a.ne

shei

m@

alas

ka.g

ov

Inst

ruct

ion

s:

All

form

s ar

e av

aila

ble

in A

dobe

, as

filla

ble,

as

wel

l as

Exc

el, w

ith a

ll th

e ca

lcul

atio

ns p

rovi

ded.

Ins

truc

tions

are

pos

ted

at th

e be

ginn

ing

of e

very

ta

x fo

rm.

Ret

alia

tion

—Ja

nuar

y 20

15

ST

AT

E T

AX

FO

RM

S

© 1

991-

2015

Nat

iona

l Ass

ocia

tion

of I

nsur

ance

Com

mis

sion

ers

2

AR

IZO

NA

W

ebsi

te:

ww

w.a

zins

uran

ce.g

ov/

Con

tact

s:

Sus

an Y

epez

(60

2) 3

64-3

997

syep

ez@

azin

sura

nce.

gov

Inst

ruct

ion

s:

To

loca

te f

orm

s, c

lick

on

“Ins

urer

s” a

nd s

elec

t “T

axes

”. O

nly

use

curr

ent

form

s –

even

whe

n am

endi

ng p

rior

-yea

r ta

x re

port

s. T

o pa

y ta

xes

or f

ees

elec

tron

ical

ly, y

ou m

ust u

se th

e N

AIC

OP

Tin

s sys

tem

. To

pay

by c

heck

, m

ake

your

pay

men

t to

“Ari

zona

Ins

uran

ce T

ax U

nit,”

incl

ude

your

NA

IC

num

ber

in th

e m

emo

sect

ion

of th

e ch

eck/

stub

, and

sen

d it

with

req

uire

d do

cum

ents

to th

e ad

dres

s at

the

top

of th

e ta

x/fe

es r

epor

t SE

PA

RA

TE

fr

om (

not i

n th

e sa

me

enve

lope

as)

ann

ual o

r qu

arte

rly

stat

emen

ts, a

nd

sepa

rate

fro

m ta

x in

stal

lmen

ts y

ou m

ay o

we

for

the

curr

ent y

ear.

If

you

are

dom

icile

d in

Ala

ska,

Cal

ifor

nia

(tax

liab

ility

of

$20,

000

or

mor

e), C

olor

ado

or G

eorg

ia, y

ou m

ust

use

Opt

ins t

o fi

le y

our

tax/

reta

liatio

n re

port

s.

M

ary

Jord

an (

602)

364

-310

0 M

jord

an@

azin

sura

nce.

gov

AR

KA

NSA

S W

ebsi

te:

ww

w.in

sura

nce.

arka

nsas

.gov

Con

tact

s:

Acc

ount

ing

Div

isio

n (5

01)

371-

2605

in

sura

nce.

acco

untin

g@ar

kans

as.g

ov

Inst

ruct

ion

s:

To

loca

te f

orm

s, s

elec

t and

clic

k on

Acc

ount

ing

(loc

ated

und

er D

ivis

ions

) an

d cl

ick

on ‘

For

eign

& D

omes

tic I

nsur

ers

Qua

rter

ly &

Ann

ual P

rem

ium

T

ax, A

nnua

l Con

tinu

atio

n F

ees,

& A

cces

s to

fil

e by

EF

T’.

Nex

t scr

oll t

o th

e bo

ttom

of

the

page

and

clic

k on

eit

her

Ann

ual o

r Q

uart

erly

by

chec

k to

fin

d ha

rd c

opy

of f

orm

s. I

f fi

ling

by E

FT c

lick

on li

ne f

or E

FT

.

CA

LIF

OR

NIA

W

ebsi

te:

http

://w

ww

.insu

ranc

e.ca

.gov

Con

tact

s:

Pre

miu

mta

xaud

it@

insu

ranc

e.ca

.gov

Web

site

: ht

tp://

ww

w.in

sura

nce.

ca.g

ov/0

250-

insu

rers

/030

0-in

sure

rs/0

100-

appl

icat

ions

/tax-

form

s-in

stru

ct-a

nd-i

nfo/

inde

x.cf

m

Inst

ruct

ion

s:

Und

er I

nsur

ers,

clic

k on

“In

sure

rs”.

Nex

t clic

k on

“A

pplic

atio

ns, F

orm

s &

F

iling

s”. C

lick

on “

Tax

For

ms,

Ins

truc

tions

, & I

nfor

mat

ion”

, the

n se

lect

“2

014

Tax

For

ms,

Ins

truc

tions

and

Inf

orm

atio

n” to

acc

ess

the

appr

opri

ate

form

s.

Ret

alia

tion

—Ja

nuar

y 20

15

ST

AT

E T

AX

FO

RM

S

© 1

991-

2015

Nat

iona

l Ass

ocia

tion

of I

nsur

ance

Com

mis

sion

ers

3

CO

LO

RA

DO

W

ebsi

te:

http

s://w

ww

.dor

a.st

ate.

co.u

s/pl

s/re

al/o

pt.lo

gon

C

onta

cts:

R

egin

a F

ord

(303

) 89

4-75

44

regi

na.f

ord@

stat

e.co

.us

Web

site

: T

he D

ivis

ion

of I

nsur

ance

is a

ccep

ting

onl

y el

ectr

onic

fil

ing

of p

rem

ium

ta

xes.

For

que

stio

ns, p

leas

e go

to w

ww

.dor

a.co

lora

do.g

ov/D

OI.

Inst

ruct

ion

s:

CO

NN

EC

TIC

UT

W

ebsi

te:

ww

w.c

t.gov

/DR

S

C

onta

cts:

B

arba

ra C

olli

ns

(Dep

t. of

Rev

enue

Ser

vice

s)

(860

) 54

1-32

25

Inst

ruct

ion

s:

Cli

ck o

n F

orm

s, th

en B

usin

esse

s. G

o to

Pub

lic S

ervi

ce T

ax F

orm

s, c

lick

on

Cur

rent

Yea

r, th

en c

lick

on

Insu

ranc

e/H

ealt

h C

are.

Ret

alia

tion

—Ja

nuar

y 20

15

ST

AT

E T

AX

FO

RM

S

© 1

991-

2015

Nat

iona

l Ass

ocia

tion

of I

nsur

ance

Com

mis

sion

ers

4

DE

LA

WA

RE

W

ebsi

te:

http

://w

ww

.del

awar

eins

uran

ce.g

ov

C

onta

cts:

D

OI_

TA

X@

stat

e.de

.us

Inst

ruct

ion

s:

The

Del

awar

e In

sura

nce

Dep

artm

ent h

as p

artn

ered

with

the

NA

IC in

the

use

of O

PT

ins f

or O

nlin

e P

rem

ium

Tax

fili

ng. T

he D

epar

tmen

t en

cour

ages

all

com

pani

es -

incl

udin

g ta

x ex

empt

com

pani

es th

at p

ay

annu

al r

enew

al f

ees

- to

use

OP

Tin

s to

elec

tron

ical

ly s

ubm

it D

elaw

are

prem

ium

tax

and

annu

al r

enew

al f

orm

s an

d pa

ymen

ts. O

PT

ins i

s th

e pr

efer

red

met

hod

for

subm

ittin

g ca

lend

ar y

ear

2014

ann

ual p

rem

ium

tax

and

fees

. How

ever

, OP

Tin

s is

not m

anda

tory

at t

his

tim

e.

Com

pani

es th

at a

re u

nabl

e to

use

OP

Tin

s at t

his

tim

e ca

n fi

nd ta

x an

d an

nual

ren

ewal

for

ms

by f

ollo

win

g th

ese

inst

ruct

ions

. Und

er I

nfor

mat

ion

for

Bus

ines

s, c

lick

on P

rem

ium

Tax

es a

nd F

ees

(all

com

pani

es in

clud

ing

AR

, SL

, PG

, and

RR

G).

Cho

ose

the

nece

ssar

y fo

rm b

ased

on

com

pany

ty

pe. N

OT

E: A

ll p

rem

ium

tax

and

fees

rep

ortin

g fo

rms

are

avai

labl

e vi

a th

e w

ebsi

te. T

he D

epar

tmen

t no

long

er m

ails

for

ms

to a

ny c

ompa

nies

un

less

a s

peci

fic

requ

est f

or f

orm

s is

rec

eive

d.

D

anie

lle W

atso

n (3

02)

674-

7344

da

niel

le.w

atso

n@st

ate.

de.u

s A

nn F

letc

her

(302

) 67

4-73

83

ann.

flet

cher

@st

ate.

de.u

s

DIS

TR

ICT

of

CO

LU

MB

IA

Web

site

: ht

tp://

disb

.dc.

gov/

node

/325

132

C

onta

cts:

Je

ssie

Li

(202

) 44

2-85

68 o

r 72

7-80

00

jess

ie.li

@dc

.gov

Inst

ruct

ion

s:

The

D.C

. Dep

artm

ent o

f In

sura

nce,

Sec

uriti

es a

nd B

anki

ng e

ncou

rage

s al

l D

.C. l

icen

sed

insu

rers

file

pre

miu

m ta

x re

turn

s th

roug

h N

AIC

OPT

ins.

The

abo

ve li

nk p

rovi

des

dire

ct a

cces

s to

the

D.C

. 201

4 pr

emiu

m ta

x fo

rms

and

fili

ng in

stru

ctio

ns.

Ret

alia

tion

—Ja

nuar

y 20

15

ST

AT

E T

AX

FO

RM

S

© 1

991-

2015

Nat

iona

l Ass

ocia

tion

of I

nsur

ance

Com

mis

sion

ers

5

FL

OR

IDA

W

ebsi

te:

http

://m

yflo

rida

.com

/dor

/

Con

tact

s:

Deb

ra G

iffo

rd, C

PA

(D

ept.

of R

ev.)

(8

50)

717-

6752

G

iffo

rdD

@do

r.st

ate.

fl.u

s

Inst

ruct

ion

s:

To

acce

ss th

e m

ost r

ecen

t ins

uran

ce p

rem

ium

tax

form

s, u

nder

‘Q

uick

L

inks

’, c

lick

on ‘

For

ms

and

Publ

icat

ions

’. S

crol

l dow

n to

‘In

sura

nce

Pre

miu

m T

ax’.

The

FL

insu

ranc

e pr

emiu

m ta

x fo

rm is

for

m n

umbe

r D

R-

908.

Ins

truc

tions

are

list

ed a

s fo

rm n

umbe

r D

R-9

08N

.

GE

OR

GIA

W

ebsi

te:

ww

w.o

ci.g

a.go

v

Con

tact

s:

Lin

da B

rook

s (P

rem

ium

Tax

Iss

ues)

(4

04)

656-

7553

L

Bro

oks@

oci.g

a.go

v In

stru

ctio

ns:

C

lick

on P

rem

ium

Tax

.

Web

site

for

GA

F

iref

igh

ters

’ P

ensi

on

Fu

nd:

ww

w.g

fpf.

org

Mor

gan

Wur

st

(GA

Fir

efig

hter

’s P

ensi

on F

und)

(7

70)

388-

5757

m

orga

n@gf

pf.o

rg

Inst

ruct

ion

s:

Tax

for

m f

or th

e F

iref

ight

ers’

insu

ranc

e pr

emiu

m ta

x is

ava

ilab

le f

or

dow

nloa

ding

. Fro

m th

e H

ome

Pag

e, c

lick

on

’Fun

d F

orm

s’, t

hen

from

the

drop

dow

n lis

t, se

lect

‘In

sura

nce

Com

pani

es’,

then

, scr

oll d

own

and

sele

ct

the

curr

ent y

ear’

s in

sura

nce

prem

ium

tax

form

for

dow

nloa

ding

fro

m th

e si

te.

Ret

alia

tion

—Ja

nuar

y 20

15

ST

AT

E T

AX

FO

RM

S

© 1

991-

2015

Nat

iona

l Ass

ocia

tion

of I

nsur

ance

Com

mis

sion

ers

6

GU

AM

W

ebsi

te:

http

s://

ww

w.g

uam

tax.

com

/for

ms/

Con

tact

s:

Law

renc

e S

. Ter

laje

, Sup

ervi

sor

(6

71)

635-

1842

lte

rlaj

e@re

vtax

.gua

m.g

ov

Inst

ruct

ion

s:

HA

WA

II

Web

site

: ht

tp:/

/cca

.haw

aii.g

ov/i

ns/i

nsur

ers/

annu

al-f

ilin

g-in

stru

ctio

ns-a

nd-t

ax-f

orm

s

Con

tact

s:

Gal

e M

iyaz

aki

(808

) 58

7-67

41

Inst

ruct

ion

s:

To

loca

te f

orm

s, u

nder

‘T

ax a

nd O

ther

For

ms’

sel

ect a

nd c

lick

on

For

ms

314,

323

, 322

and

315

Web

site

: ht

tp:/

/cca

.haw

aii.g

ov/i

ns/s

urpl

us-l

ines

-tax

/

Mar

gare

t Wan

(S

urpl

us L

ines

) (8

08)

586-

8151

In

stru

ctio

ns:

F

orm

104

– N

RR

A Q

uart

erly

Tax

For

ms

for

Sur

plus

Lin

es B

roke

rs, a

nd

for

Inde

pend

ently

Pro

cure

d.

Web

site

: ht

tp:/

/cca

.haw

aii.g

ov/i

ns/o

ther

_ins

/ris

k_re

tent

ion_

grou

ps_f

orei

gn/

G

ale

Miy

azak

i (F

orei

gn R

RG

s)

(808

) 58

7-67

41

Inst

ruct

ion

s:

For

m R

RG

(12

-13)

HI

Ret

alia

tion

—Ja

nuar

y 20

15

ST

AT

E T

AX

FO

RM

S

© 1

991-

2015

Nat

iona

l Ass

ocia

tion

of I

nsur

ance

Com

mis

sion

ers

7

IDA

HO

W

ebsi

te:

ww

w.d

oi.id

aho.

gov

C

onta

cts:

K

athy

Mill

er (

Tax

Sup

ervi

sor)

(2

08)

334-

4282

K

athy

.mil

ler@

doi.i

daho

.gov

Inst

ruct

ion

s:

Clic

k on

Com

pani

es, s

elec

t Tax

and

Con

tinua

tion

Fee

Fili

ngs

from

list

ing,

cl

ick

on th

e al

phab

etic

ally

lice

nsed

, lis

ted

or o

ther

wis

e ap

prov

ed e

ntiti

es

to lo

cate

the

Pre

miu

m T

ax a

nd F

ee S

tate

men

ts/I

nstr

uctio

ns li

nk.

Idah

o en

cour

ages

com

pani

es to

fil

e el

ectr

onic

ally

wit

h O

PT

Ins t

he A

nnua

l P

rem

ium

Tax

or

Con

tinua

tion

Fee

Sta

tem

ent.

Con

tact

op

tinsm

ktg@

naic

.org

to r

egis

ter.

ILL

INO

IS

Web

site

: w

ww

.insu

ranc

e.il

lino

is.g

ov

C

onta

cts:

R

ob H

aven

s (2

17)

782-

0055

D

oug

Hol

lis

(217

) 78

2-00

55

Inst

ruct

ion

s:

Und

er ’

Com

pani

es’,

clic

k on

‘T

ax F

orm

s’.

For

the

Illin

ois

Mun

icip

al L

eagu

e F

ire

Tax

fun

d, d

ue b

y th

e en

d of

Aug

ust

– as

of

2011

, ele

ctro

nic

filin

g on

ly: h

ttp://

fire

tax.

iml.o

rg

R

oger

Hue

bner

(I

L M

unic

ipal

ity

& F

ire

Pro

tect

ion

Dis

t. F

orei

gn F

ire

Ins.

Co.

Fir

e T

ax)

(217

) 52

5-12

20

Ret

alia

tion

—Ja

nuar

y 20

15

ST

AT

E T

AX

FO

RM

S

© 1

991-

2015

Nat

iona

l Ass

ocia

tion

of I

nsur

ance

Com

mis

sion

ers

8

IND

IAN

A

Web

site

: ht

tp://

ww

w.in

.gov

/idoi

/232

8.ht

m

OP

Tin

s web

site

: http

://w

ww

.opt

ins.

org

Con

tact

s:

Deb

ra G

rave

s

(317

) 23

2-19

93

dgra

ves@

idoi

.IN

.gov

Inst

ruct

ion

s:

The

Ind

iana

Dep

artm

ent o

f In

sura

nce

(ID

OI)

has

par

tner

ed w

ith th

e N

atio

nal A

ssoc

iatio

n of

Ins

uran

ce C

omm

issi

oner

s (N

AIC

) in

the

use

of

OP

Tin

s, an

onl

ine

prem

ium

tax

filin

g sy

stem

. OP

Tin

s off

ers

insu

ranc

e co

mpa

nies

the

abili

ty to

sub

mit

thei

r qu

arte

rly

and

annu

al p

rem

ium

tax

fili

ngs,

ann

ual r

enew

al f

ees

and

paym

ents

ele

ctro

nica

lly.

In

sura

nce

com

pani

es a

re n

ot r

equi

red

to u

se O

PT

ins,

but O

PT

ins i

s th

e pr

efer

red

met

hod

for

subm

ittin

g ca

lend

ar y

ear

2014

ann

ual p

rem

ium

taxe

s an

d fe

es. B

egin

ning

with

the

2015

qua

rter

ly e

stim

ated

pre

miu

m ta

x fi

lings

in

sura

nce

com

pani

es w

ill b

e re

quir

ed to

file

ele

ctro

nica

lly u

tiliz

ing

the

NA

IC O

PT

ins s

yste

m.

Insu

ranc

e co

mpa

nies

will

nee

d to

con

tact

the

OP

Tin

s Mar

keti

ng T

eam

at

optin

smkt

g@na

ic.o

rg o

r ca

ll (8

16)

783-

8787

to s

etup

an

OP

Tin

s acc

ount

.

Ret

alia

tion

—Ja

nuar

y 20

15

ST

AT

E T

AX

FO

RM

S

© 1

991-

2015

Nat

iona

l Ass

ocia

tion

of I

nsur

ance

Com

mis

sion

ers

9

IOW

A

Web

site

: w

ww

.iid.

stat

e.ia

.us/

prem

tax

Con

tact

s:

Don

na F

lam

m

(515

) 24

2-51

78; F

ax: (

515)

281

-305

9 pr

emiu

m.ta

x@iid

.iow

a.go

v

Inst

ruct

ion

s:

Oth

er th

an L

ife

form

s ar

e pr

efer

red

on y

ello

w p

aper

. L

ife

and

Fra

tern

al f

orm

s ar

e pr

efer

red

on b

lue

pape

r.

KA

NSA

S W

ebsi

te:

http

://w

ww

.ksi

nsur

ance

.org

Con

tact

s:

Joyc

e B

anks

(7

85)

291-

3191

JR

Ban

ks@

ksin

sura

nce.

org

Inst

ruct

ion

s:

The

Kan

sas

Insu

ranc

e D

epar

tmen

t pro

vide

s fo

r an

d re

quir

es th

at

com

pani

es u

se th

e D

epar

tmen

t’s

pers

onal

ized

tax

form

s. U

sing

the

abov

e w

eb a

ddre

ss, a

com

pany

rep

rese

ntat

ive

can

sele

ct th

e “A

gent

/Com

pany

S

ervi

ces”

tab

loca

ted

near

the

top

righ

t-ha

nd s

ide

of th

e pa

ge. S

elec

t “C

ompa

ny D

eskt

op”.

At t

his

poin

t, th

e co

mpa

ny r

epre

sent

ativ

e w

ill n

eed

to e

nter

use

r id

entif

icat

ion

and

pass

wor

d in

form

atio

n to

acc

ess

the

pers

onal

ized

for

m. I

nstr

ucti

ons

are

prov

ided

on

the

sam

e pa

ge, f

or

obta

inin

g si

gn-o

n in

form

atio

n.

Gen

eral

info

rmat

ion

for

fili

ng th

e 20

14 ta

x re

turn

s, a

long

with

sam

ple

tax

form

s, c

an b

e fo

und

at

http

://w

ww

.ksi

nsur

ance

.org

/indu

stry

/com

pany

/taxf

orm

s.ht

m.

Ret

alia

tion

—Ja

nuar

y 20

15

ST

AT

E T

AX

FO

RM

S

© 1

991-

2015

Nat

iona

l Ass

ocia

tion

of I

nsur

ance

Com

mis

sion

ers

10

KE

NT

UC

KY

W

ebsi

te:

ww

w.r

even

ue.k

y.go

v

Con

tact

s:

Che

ryl H

unt

(Dep

t. of

Rev

.)

(502

) 56

4-48

10

cher

yl.h

unt@

ky.g

ov

Inst

ruct

ion

s:

Whe

n us

ing

ww

w.r

even

ue.k

y.go

v, c

lick

on ‘

Tax

For

ms’

(le

ft h

and

side

),

then

‘C

urre

nt Y

ear

Form

s’, t

hen

scro

ll do

wn

to ‘

Insu

ranc

e P

rem

ium

s T

ax/S

urch

arge

’.

S

haun

Orm

e, G

en. C

ouns

el

(Ofc

. of

Ins.

Leg

al D

iv.)

(5

02)

564-

6032

S

haun

T.O

rme@

ky.g

ov

Josh

Ray

born

(C

onsu

mer

Pro

tect

ion

Div

.)

(502

) 56

4-60

32

Josh

.Ray

born

@ky

.gov

Web

site

: ht

tp://

insu

ranc

e.ky

.gov

Inst

ruct

ion

s:

Loc

al G

over

nmen

t Pre

miu

m T

ax m

ust b

e fi

led

elec

tron

ical

ly. U

nder

H

ome

on th

e ho

me

page

cho

ose

Div

isio

ns a

nd P

rogr

ams.

Fro

m th

e dr

op

dow

n lis

ting

choo

se L

ocal

Gov

ernm

ent P

rem

ium

Tax

. Und

er H

ome

on th

e ne

xt p

age

choo

se F

orm

s an

d D

ocum

ents

. For

ms

are

loca

ted

in th

e th

ird

bloc

k of

info

rmat

ion

alon

g w

ith o

ther

Pre

miu

m ta

x in

form

atio

n. L

GP

T

140,

141

and

142

alo

ng w

ith th

e in

stru

ctio

ns.

LO

UIS

IAN

A

Web

site

: w

ww

.ldi.s

tate

.la.u

s ht

tp:/

/ww

w.ld

i.sta

te.la

.us/

indu

stry

/tax

es-a

nd-a

sses

smen

ts/a

dmit

ted-

prem

ium

-tax

ht

tp://

ww

w.ld

i.sta

te.la

.us/

indu

stry

/taxe

s-an

d-as

sess

men

ts/s

urpl

us-l

ines

-pr

emiu

m-t

ax

Con

tact

s:

Tom

my

Coc

o (2

25)

342-

1012

tc

oco@

ldi.s

tate

.la.u

s

Inst

ruct

ion

s:

Und

er “

Indu

stry

” cl

ick

on “

Tax

es a

nd A

sses

smen

ts”.

The

dro

p do

wn

men

u ha

s lin

ks to

bot

h Su

rplu

s L

ines

tax

form

s an

d A

dmit

ted

tax

form

s.

The

Adm

itte

d F

orm

106

1 an

d F

orm

107

6 m

ust

be

file

d el

ectr

onic

ally

th

roug

h th

e In

dust

ry A

cces

s lin

k. T

he S

urpl

us L

ine

form

126

5 ca

n al

so b

e fi

led

elec

tron

ical

ly.

Ret

alia

tion

—Ja

nuar

y 20

15

ST

AT

E T

AX

FO

RM

S

© 1

991-

2015

Nat

iona

l Ass

ocia

tion

of I

nsur

ance

Com

mis

sion

ers

11

MA

INE

W

ebsi

te:

http

://w

ww

.mai

ne.g

ov/r

even

ue/f

orm

s/in

sura

nce/

2013

.htm

Con

tact

s:

Ken

dra

Coa

tes

(207

) 62

4-84

95

Ken

dra.

L.C

oate

s@m

aine

.gov

In

stru

ctio

ns:

MA

RY

LA

ND

W

ebsi

te:

http

://w

ww

.mdi

nsur

ance

.sta

te.m

d.us

/sa/

prem

ium

-tax

/inde

x.ht

ml

Con

tact

s:

Chr

isto

pher

Buc

hana

n (4

10)

468-

2122

ch

rist

ophe

r.bu

chan

an@

mar

ylan

d.go

v

Inst

ruct

ion

s:

MA

SS

AC

HU

SE

TT

S

Web

site

: ht

tp://

ww

w.m

ass.

gov/

dor/

form

s/

C

onta

cts:

T

odd

Sha

rek

(Dep

t. of

Rev

enue

)

(617

) 88

7-51

01

shar

ek@

dor.

stat

e.m

a.us

Inst

ruct

ion

s:

On

the

left

han

d si

de o

f th

e sc

reen

, sel

ect “

Fin

anci

al I

nsti

tutio

n an

d In

sura

nce

Com

pany

For

ms”

. Sel

ect t

he a

ppro

pria

te y

ear.

Ele

ctro

nic

filin

g is

not

ava

ilabl

e at

this

tim

e. A

ny b

alan

ce d

ues

can

be p

aid

with

a c

heck

pa

yabl

e to

“C

omm

onw

ealth

of

MA

” at

tach

ed to

the

retu

rn.

R

ober

t Mac

ulla

r (F

inan

cial

Sur

veill

ance

) (6

17)

521-

7398

ro

bert

.mac

ulla

r@st

ate.

ma.

us

T

o ob

tain

a W

orke

rs’

Com

pens

atio

n S

ched

ule

C-1

, go

to

http

://w

ww

.mas

s.go

v/oc

abr/

docs

/doi

/com

pani

es/f

orm

s/fo

rmc1

.pdf

Ret

alia

tion

—Ja

nuar

y 20

15

ST

AT

E T

AX

FO

RM

S

© 1

991-

2015

Nat

iona

l Ass

ocia

tion

of I

nsur

ance

Com

mis

sion

ers

12

MIC

HIG

AN

B

usi

nes

s T

axes

F

orm

s &

In

stru

ctio

ns:

M

BT

: ht

tp://

ww

w.m

ichi

gan.

gov/

taxe

s/0,

1607

,7-2

38-4

6621

_473

62--

-,0

0.ht

ml

CIT

: http

://w

ww

.mic

higa

n.go

v/ta

xes/

0,46

76,7

-238

-595

53--

-,00

.htm

l F

TW

: ht

tp://

ww

w.m

ichi

gan.

gov/

taxe

s/0,

4676

,7-2

38-

4351

9_43

521_

4403

9-31

8037

--,0

0.ht

ml

Con

tact

s:

Jenn

i Har

ding

– B

usin

ess

Tax

es

(517

) 37

3-96

00

Har

ding

J2@

mic

higa

n.go

v

Oth

er S

tate

Tax

For

ms

&

Inst

ruct

ion

s:

Mic

higa

n re

quir

es e

lect

roni

c fi

ling

thro

ugh

NA

IC O

PT

ins w

ith th

e ex

cept

ion

of e

xem

pt c

omm

erci

al p

olic

yhol

ders

(E

CP

). A

ll M

ichi

gan

form

s ar

e av

aila

ble

on th

e O

PT

ins w

ebsi

te. E

CP

may

use

OP

Tin

s or

Mic

higa

n D

IFS

pap

er f

orm

(F

IS 0

255)

ava

ilab

le o

n M

ichi

gan

DIF

S

web

site

ww

w.m

ichi

gan.

gov/

difs

.

M

ary

Kru

g –

Surp

lus

Lin

es T

axes

onl

y (5

17)

241-

4529

kr

ugm

@m

ichi

gan.

gov

MIN

NE

SOT

A

Web

site

: w

ww

.rev

enue

.sta

te.m

n.us

Con

tact

s:

Jerr

y S

ieve

(M

N R

even

ue)

(651

) 55

6-30

24 o

r (6

51)

556-

4729

je

rry.

siev

e@st

ate.

mn.

us

In

stru

ctio

ns:

U

nder

Bus

ines

ses,

clic

k on

“A

ll B

usin

ess

Tax

es”,

clic

k on

“In

sura

nce

Tax

es &

Sur

char

ges”

.

MIS

SIS

SIP

PI

Web

site

: w

ww

.dor

.ms.

gov/

Con

tact

s:

Der

rick

Bar

nes

(601

) 92

3-70

83

Der

rick

.bar

nes@

dor.

ms.

gov

In

stru

ctio

ns:

U

nder

“B

usin

ess”

, clic

k on

“O

ther

taxe

s,”

then

cli

ck “

Insu

ranc

e P

rem

ium

.”

B

arba

ra M

ayes

(M

S D

ept.

of R

even

ue)

(602

) 92

3-71

83

Bar

bara

.may

es@

dor.

ms.

gov

Ret

alia

tion

—Ja

nuar

y 20

15

ST

AT

E T

AX

FO

RM

S

© 1

991-

2015

Nat

iona

l Ass

ocia

tion

of I

nsur

ance

Com

mis

sion

ers

13

MIS

SOU

RI

Web

site

: ht

tp:/

/ins

uran

ce.m

o.go

v/in

dust

ry/f

orm

s

Con

tact

s:

Tam

my

Pol

lrei

sz

(573

) 75

1-19

29

Tam

my.

Pol

lrei

sz@

insu

ranc

e.m

o.go

v

Inst

ruct

ion

s:

2014

Pro

pert

y &

Cas

ualty

Ins

uran

ce C

ompa

ny P

rem

ium

Tax

Ret

urn:

ht

tp://

insu

ranc

e.m

o.go

v/in

dust

ry/f

orm

s/37

5-04

09-1

5.pd

f

Nol

and

Stu

ecke

n (5

73)

526-

4986

N

olan

d.S

tuec

ken@

insu

ranc

e.m

o.go

v

20

14 L

ife

& H

ealth

Ins

uran

ce C

ompa

ny P

rem

ium

Tax

Ret

urn:

ht

tp://

insu

ranc

e.m

o.go

v/in

dust

ry/f

orm

s/37

5-04

11-1

5.pd

f

20

14 C

hpt.

380

Mut

ual I

nsur

ance

Com

pany

Pre

miu

m T

ax R

etur

n:

http

://in

sura

nce.

mo.

gov/

indu

stry

/for

ms/

375-

0429

-15.

pdf

20

15 Q

uart

erly

Adm

inis

trat

ive

Rep

ort F

orm

: ht

tp://

insu

ranc

e.m

o.go

v/in

dust

ry/f

orm

s/do

cum

ents

/375

-070

1-20

15.p

df

MO

NT

AN

A

Web

site

: w

ww

.csi

.mt.g

ov

C

onta

cts:

R

usse

ll E

hman

(E

xam

inat

ions

Bur

eau)

(4

06)

444-

4350

re

hman

@m

t.gov

Inst

ruct

ion

s:

For

ms

are

unde

r “A

nnua

l Ren

ewal

s, F

iling

s &

Tax

Inf

orm

atio

n”.

NE

BR

AS

KA

W

ebsi

te:

ww

w.d

oi.n

ebra

ska.

gov

C

onta

cts:

M

arth

a H

ette

nbau

gh

(402

) 47

1-46

71

mar

tha.

hette

nbau

gh@

nebr

aska

.gov

Inst

ruct

ion

s:

Und

er C

ompa

ny h

eadi

ng c

lick

on

‘Mor

e In

fo f

or C

ompa

nies

…’

and

then

P

rem

ium

Tax

For

ms.

Ret

alia

tion

—Ja

nuar

y 20

15

ST

AT

E T

AX

FO

RM

S

© 1

991-

2015

Nat

iona

l Ass

ocia

tion

of I

nsur

ance

Com

mis

sion

ers

14

NE

VA

DA

W

ebsi

te:

http

://ta

x.nv

.gov

Con

tact

s:

Nic

ky B

aily

(D

ept.

of T

axat

ion)

(7

75)

684-

2123

nb

aily

@ta

x.st

ate.

nv.u

s

Inst

ruct

ion

s:

Und

er ‘

Tax

For

ms’

sel

ect ‘

Exc

ise

Tax

For

ms’

then

‘In

sura

nce

Prem

ium

T

ax’.

Cho

ose

from

Qua

rter

ly P

rem

ium

, Qua

rter

ly I

ndus

tria

l, A

nnua

l P

rem

ium

, Ann

ual I

ndus

tria

l and

Ind

epen

dent

ly P

rocu

red

Insu

ranc

e R

etur

ns.

NE

W H

AM

PS

HIR

E

Web

site

: ht

tp://

ww

w.n

h.go

v/in

sura

nce/

com

pani

es/p

rem

ium

tax/

inde

x.ht

m

C

onta

cts:

N

orm

a S

tall

ings

(6

03)

271-

7973

x 9

-275

N

orm

a.st

allin

gs@

ins.

nh.g

ov

Inst

ruct

ion

s:

NE

W J

ER

SE

Y

Web

site

: w

ww

.sta

te.n

j.us/

trea

sury

/tax

atio

n;

or, h

ttp:

//w

ww

.sta

te.n

j.us/

trea

sury

/taxa

tion/

prnt

ins.

shtm

l

Con

tact

s:

Tan

veer

Ahm

ed

(609

) 29

2-72

72 e

xt. 5

0413

ta

nvee

r.ah

med

@do

bi.s

tate

.nj.u

s In

stru

ctio

ns:

C

lick

on F

orm

s. C

lick

on “

Prin

t/Dow

nloa

d T

ax F

orm

s.”

Scr

oll d

own

to

clic

k on

“In

sura

nce

Pre

miu

ms

Tax

.”

NE

W M

EX

ICO

W

ebsi

te:

ww

w.o

si.s

tate

.nm

.us

C

onta

cts:

S

haw

na M

aest

as

(505

) 82

7-40

75

shaw

na.m

aest

as@

stat

e.nm

.us

Inst

ruct

ion

s:

Cli

ck o

n “I

nsur

ance

Bur

eaus

” at

the

top

of th

e pa

ge, t

hen

clic

k “F

inan

cial

A

udit

Bur

eau/

Pre

miu

m T

ax”

and

then

“P

rem

ium

Tax

” to

loca

te “

For

ms

&

Info

rmat

ion”

. D

epar

tmen

t’s

curr

ent p

olic

y is

not

to c

olle

ct r

etal

iato

ry ta

xes,

see

B

ulle

tin 2

009-

008

(Jul

y 9,

200

9).

Ret

alia

tion

—Ja

nuar

y 20

15

ST

AT

E T

AX

FO

RM

S

© 1

991-

2015

Nat

iona

l Ass

ocia

tion

of I

nsur

ance

Com

mis

sion

ers

15

NE

W Y

OR

K

Web

site

: w

ww

.tax.

ny.g

ov

C

onta

cts:

S

uzan

ne T

enny

son

(518

) 38

9-49

13

Suz

anne

.Ten

nyso

n@ta

x.ny

.gov

In

stru

ctio

ns:

In

the

mid

dle

of th

e m

ain

page

und

er “

Popu

lar

Top

ics”

, clic

k on

“Fo

rms

and

inst

ruct

ions

.” C

lick

on “

Cor

pora

tion

tax”

then

sel

ect a

nd c

lick

on “

Insu

ranc

e co

rpor

atio

ns”.

T

he ta

x re

turn

for

a n

on-l

ife

com

pany

is f

orm

CT

-33-

NL

, the

inst

ruct

ions

ar

e C

T-3

3-N

L-I

; the

tax

retu

rn f

or li

fe c

ompa

ny is

for

m C

T-3

3, th

e in

stru

ctio

ns a

re C

T-3

3-I;

and

the

MT

A f

orm

is C

T-3

3-M

.

NO

RT

H C

AR

OL

INA

W

ebsi

te:

ww

w.d

ornc

.com

/for

ms/

Con

tact

s:

Chr

is L

ong

(Dep

t. of

Rev

.)

(919

) 75

4-26

00

Chr

is.L

ong@

dorn

c.co

m

Inst

ruct

ion

s:

Clic

k on

“In

sura

nce”

. Thi

s w

ill ta

ke y

ou to

the

2014

tax

form

s. B

egin

ning

w

ith ta

x ye

ar 2

010,

Sel

f In

sure

d W

orke

rs’

Com

pens

atio

n C

orpo

ratio

n re

turn

s w

ere

avai

labl

e vi

a th

e ab

ove

web

site

.

NO

RT

H D

AK

OT

A

Web

site

: w

ww

.nd.

gov/

ndin

s/

C

onta

cts:

Jo

n D

atsk

o (7

01)

328-

2440

jd

atsk

o@nd

.gov

pr

emiu

mta

x@nd

.gov

In

stru

ctio

ns:

C

hoos

e C

ompa

nies

, the

n F

inan

cial

Rep

ortin

g an

d T

ax R

equi

rem

ents

, the

n P

rem

ium

Tax

Fil

ing.

Lin

ks to

for

ms

are

at th

e bo

ttom

of

the

scre

en.

Ret

alia

tion

—Ja

nuar

y 20

15

ST

AT

E T

AX

FO

RM

S

© 1

991-

2015

Nat

iona

l Ass

ocia

tion

of I

nsur

ance

Com

mis

sion

ers

16

OH

IO

Web

site

: w

ww

.insu

ranc

e.oh

io.g

ov

C

onta

cts:

T

axes

: ta

xes@

insu

ranc

e.oh

io.g

ov

Inst

ruct

ion

s:

FO

RM

S A

CC

EP

TA

BL

E F

OR

FIL

ING

AR

E N

OT

AV

AIL

AB

LE

ON

TH

E I

NT

ER

NE

T W

ITH

OU

T A

US

ER

ID

AN

D

PA

SS

WO

RD

. Sam

ple

for

ms

may

be

view

ed w

ith

out

a U

ser

ID a

nd p

assw

ord

at

ww

w.in

sura

nce

.oh

io.g

ov d

irec

tly

by

clic

kin

g on

“I

nsur

ers –

How

do

I” o

n ou

r ho

mep

age,

an

d th

en “

Obt

ain

form

s for

insu

rers

” T

ax r

etur

ns m

ust b

e fi

led

onlin

e by

thei

r du

e da

tes

thro

ugh

a se

cure

web

site

usi

ng a

Use

r ID

and

pas

swor

d pr

evio

usly

pro

vide

d to

the

com

pany

trea

sure

r by

the

Ohi

o D

epar

tmen

t of

Insu

ranc

e (O

DI)

. To

acce

ss ta

x fo

rms

for

fili

ng, s

elec

t “S

ecur

ed L

ogon

” on

the

uppe

r le

ft-

hand

sid

e of

the

OD

I ho

mep

age

at w

ww

.insu

ranc

e.oh

io.g

ov. T

hen

scro

ll do

wn

the

page

and

sel

ect “

Pre

miu

m T

ax F

iling

s/Fo

rms

– A

DM

ITT

ED

IN

SUR

ER

S O

NL

Y”

to f

ile p

rem

ium

taxe

s or

to v

iew

and

pri

nt O

ctob

er a

dvan

ce p

aym

ent i

nvoi

ces

and

ente

r th

e co

mpa

ny’s

U

ser

ID a

nd p

assw

ord.

Use

r ID

s an

d pa

ssw

ords

are

con

fide

ntia

l and

can

onl

y be

obt

aine

d by

the

com

pany

trea

sure

r or

his

or

her

desi

gnee

vi

a no

tari

zed

affi

davi

t. C

onta

ct ta

xes@

insu

ranc

e.oh

io.g

ov f

or in

stru

ctio

ns r

egar

ding

lost

Use

r ID

s an

d pa

ssw

ords

or

to o

btai

n ad

ditio

nal

info

rmat

ion.

Use

r ID

s and

pas

swor

ds c

anno

t be

crea

ted

onlin

e.

Com

plet

e an

d su

bmit

the

requ

ired

tax

form

s on

line

by th

eir

due

date

s. F

ollo

win

g on

line

subm

issi

on, a

ll pr

emiu

m ta

x re

turn

s sh

ould

be

prin

ted

for

com

pany

rec

ord

keep

ing

purp

oses

onl

y. T

he O

DI

no lo

nger

acc

epts

har

dcop

y fi

ling

of

tax

retu

rns.

Tax

ret

urns

are

ent

irel

y PA

PER

LESS

, exc

ept f

or th

e T

ax S

umm

ary

tran

smit

tal f

orm

s th

at g

o to

the

Tre

asur

er o

f St

ate

(IN

S721

4 an

d IN

S721

5).

Ple

ase

be a

war

e of

the

adm

inis

trat

ive

rule

s fo

r al

l ins

uran

ce p

rem

ium

tax

paym

ents

. O

hio

Adm

inis

trat

ive

Rul

e 11

3-4-

01 r

eads

as

follo

ws:

T

he p

aym

ent o

f an

y ta

x bi

ll is

sued

by

the

trea

sure

r of

sta

te o

r th

e su

peri

nten

dent

of

insu

ranc

e up

on th

e m

utua

l agr

eem

ent o

f th

e su

peri

nten

dent

and

the

trea

sure

r pu

rsua

nt to

§ 5

725.

22 o

f th

e R

evis

ed C

ode

shal

l be

mad

e in

acc

orda

nce

with

the

prov

isio

n of

this

rul

e.

(A)

Met

hod

of p

aym

ent:

Pay

men

ts m

ust b

e m

ade

by e

lect

roni

c fu

nds

tran

sfer

and

pay

able

to U

nite

d S

tate

s do

llars

. (B

) T

imel

ines

of

paym

ent:

Reg

ardl

ess

of th

e m

etho

d of

pay

men

t use

d, th

e pa

ymen

t mus

t be

mad

e to

the

trea

sure

r on

or

befo

re th

e du

e da

te s

peci

fied

on

the

tax

bill

or b

y th

e en

d of

the

firs

t bus

ines

s da

y im

med

iate

ly f

ollo

win

g th

e du

e da

te, i

f su

ch d

ue d

ate

falls

on

a S

atur

day,

a S

unda

y or

a h

olid

ay. F

or p

urpo

ses

of d

eter

min

ing

the

timel

ines

s of

a p

aym

ent a

nd th

e im

posi

tion

of a

ny p

enal

ty f

or la

te

paym

ent,

as m

ay b

e pr

ovid

ed f

or b

y la

w, p

aym

ent i

s co

nsid

ered

to b

e m

ade

whe

n it

is r

ecei

ved

by th

e tr

easu

rer,

irre

spec

tive

of a

ny

Uni

ted

Sta

tes

post

al s

ervi

ce m

arki

ng o

r ot

her

stam

p or

mar

k in

dica

ting

the

date

on

whi

ch th

e pa

ymen

t may

hav

e be

en m

aile

d.

Oh

io (

con

tinu

ed)

Ret

alia

tion

—Ja

nuar

y 20

15

ST

AT

E T

AX

FO

RM

S

© 1

991-

2015

Nat

iona

l Ass

ocia

tion

of I

nsur

ance

Com

mis

sion

ers

17

OH

IO (

cont

.)

Thi

s ru

le w

ill b

e in

eff

ect s

tart

ing

the

last

wee

k of

Jan

uary

201

3 an

d al

l pay

men

ts s

tart

ing

on J

anua

ry 2

8, 2

013

will

nee

d to

be

mad

e to

th

e T

reas

urer

of

Sta

te b

y A

CH

cre

dit o

r A

CH

deb

it. T

he w

ebsi

te to

reg

iste

r fo

r A

CH

pay

men

t is:

ht

tp://

eft.t

os.o

hio.

gov/

Dow

nloa

dPag

e.as

px

Onc

e re

gist

ered

for

one

of

the

AC

H p

aym

ent o

ptio

ns th

e T

reas

urer

’s o

ffic

e w

ill e

mai

l the

inst

ruct

ions

for

mak

ing

paym

ents

. Con

tact

the

Tre

asur

er’s

off

ice

dire

ctly

with

que

stio

ns r

egar

ding

this

pro

cess

, 614

-752

-848

4 or

vie

w th

e FA

Q’s

for

m a

t ht

tp://

eft.t

os.o

hio.

gov/

#/F

aqV

iew

A

ttach

men

ts to

tax

retu

rns

mus

t be

subm

itte

d on

line

alon

g w

ith th

e ta

x re

turn

. Ple

ase

refe

r to

“A

nnua

l Fili

ng R

equi

rem

ents

” on

the

OD

I W

ebsi

te, l

ocat

ed u

nder

the

“Ris

k A

sses

smen

t” ta

b, u

nder

“O

DI

Ser

vice

s” o

n th

e O

DI

hom

epag

e. O

nce

ther

e, s

elec

t you

r co

mpa

ny ty

pe to

fi

nd th

e ap

prop

riat

e ta

x re

turn

(s)

and

othe

r fo

rms

and

inst

ruct

ions

. Alte

rnat

ivel

y, f

orm

s ca

n be

loca

ted

by f

ollo

win

g th

e “F

orm

s” li

nk

belo

w.

Sam

ple

form

s, a

s w

ell a

s on

line

for

ms,

may

be

acce

ssed

und

er e

ach

of th

ese

“com

pany

type

” lo

cati

ons.

Tax

ret

urns

mus

t be

file

d on

-lin

e.

Do

not f

ile h

ardc

opy

tax

retu

rns.

Do

not s

end

paym

ents

to th

e O

hio

Dep

artm

ent o

f Ins

uran

ce. F

ollo

w p

aym

ent i

nstr

uctio

ns o

n F

orm

s IN

S721

4 an

d IN

S721

5.

ALL

TA

X P

AYM

EN

TS m

ust b

e m

ade

via

EF

T to

the

Tre

asur

er o

f S

tate

of

Ohi

o, a

nd e

mai

l Tax

Sum

mar

y (I

NS7

214

and

INS7

215)

to

Kel

ly.A

lvis

@to

s.oh

io.g

ov. D

o N

OT

sen

d a

copy

of

the

Tax

Sum

mar

y to

the

Dep

artm

ent o

f In

sura

nce.

Do

NO

T s

end

Tax

Sum

mar

y fo

rms

to th

e T

reas

urer

of

Sta

te if

no

bala

nce

is d

ue. D

o N

OT

sen

d ta

x pa

ymen

ts to

the

Dep

artm

ent o

f In

sura

nce.

Che

cks

rece

ived

by

the

Dep

artm

ent o

f In

sura

nce

may

be

retu

rned

and

sub

ject

to p

enal

ties.

E

stim

ated

Tax

es-A

utho

rize

d In

sure

rs

Ohi

o do

es N

OT

req

uire

aut

hori

zed

insu

ranc

e co

mpa

nies

to m

ake

quar

terl

y es

tim

ates

of

prem

ium

, fra

nchi

se o

r fi

re m

arsh

al ta

xes.

H

owev

er, a

ll in

sura

nce

com

pani

es f

iling

an

Ohi

o pr

emiu

m a

nd/o

r fi

re m

arsh

al ta

x re

turn

for

the

prev

ious

yea

r m

ust s

ubm

it a

n ad

vanc

e pa

ymen

t via

AC

H c

redi

t or

debi

t alo

ng w

ith a

cop

y of

the

adva

nce

paym

ent i

nvoi

ce to

the

Tre

asur

er o

f S

tate

by

Oct

ober

15t

h of

eac

h ye

ar. I

nvoi

ces

for

adva

nce

paym

ents

are

aut

omat

ical

ly c

alcu

late

d an

d pl

aced

on

the

Ohi

o D

epar

tmen

t of

Insu

ranc

e w

ebsi

te in

Sep

tem

ber.

T

o pr

int t

he a

dvan

ce p

aym

ent i

nvoi

ce, e

nter

the

secu

red

logo

n at

the

top

of th

e O

DI

hom

epag

e an

d lo

gon

to th

e pr

emiu

m ta

x da

taba

se

(Pre

miu

m T

ax F

iling

s/Fo

rms

– A

DM

ITT

ED

IN

SU

RE

RS

ON

LY

) us

ing

your

Com

pany

’s p

revi

ousl

y-as

sign

ed p

rem

ium

tax

logo

n U

ser

ID

and

pass

wor

d (t

he s

ame

ones

use

d to

file

the

com

pany

’s ta

x re

turn

due

Mar

ch 1

). O

nce

insi

de th

e pr

emiu

m ta

x da

taba

se, g

o to

the

Tax

F

orm

s In

dex

page

and

sel

ect “

Ohi

o T

reas

urer

Oct

ober

Adv

ance

Pay

men

t Inv

oice

”. O

hio

does

not

req

uire

any

oth

er e

stim

ated

pay

men

ts.

Oh

io (

con

tinu

ed)

Ret

alia

tion

—Ja

nuar

y 20

15

ST

AT

E T

AX

FO

RM

S

© 1

991-

2015

Nat

iona

l Ass

ocia

tion

of I

nsur

ance

Com

mis

sion

ers

18

OH

IO (

cont

.)

You

mu

st r

etu

rn a

cop

y of

you

r in

voic

e to

th

e T

reas

ure

r of

Sta

te v

ia e

mai

l to

Kel

ly.A

lvis

@to

s.oh

io.g

ov. D

o n

ot s

end

you

r ch

eck

or a

cop

y of

you

r in

voic

e to

th

e D

epar

tmen

t of

In

sura

nce

.

Pen

altie

s an

d in

tere

st m

ay b

e as

sess

ed f

or la

te p

aym

ents

.

F

orm

s:

http

://w

ww

.insu

ranc

e.oh

io.g

ov/F

orm

s/P

ages

/For

msT

ab3.

aspx

Ret

alia

tion

—Ja

nuar

y 20

15

ST

AT

E T

AX

FO

RM

S

© 1

991-

2015

Nat

iona

l Ass

ocia

tion

of I

nsur

ance

Com

mis

sion

ers

19

OK

LA

HO

MA

W

ebsi

te:

http

://w

ww

.ok.

gov/

oid

C

onta

cts:

G

ail L

oPre

sto

(405

) 52

2-04

73

Gai

l.LoP

rest

o@oi

d.ok

.gov

Inst

ruct

ion

s:

Und

er R

egul

ated

Ent

ities

men

u, c

lick

on I

nsur

ers

and

then

clic

k on

Fin

anci

al

For

ms.

OR

EG

ON

W

ebsi

te:

http

://w

ww

.insu

ranc

e.or

egon

.gov

/

Con

tact

s:

Lyn

ette

Had

ley

(5

03)

947-

7046

L

ynet

te.M

.Had

ley@

oreg

on.g

ov

Inst

ruct

ion

s:

Onl

y th

e O

cean

Mar

ine

Tax

for

m is

ava

ilab

le s

epar

atel

y. A

ll o

ther

for

ms

are

file

d on

the

i-R

eg F

ilin

g sy

stem

. See

“li

nks”

for

a li

nk to

the

syst

em. A

log-

on is

req

uire

d.

Web

site

for

I-

Reg

Sys

tem

: F

iling

sys

tem

for

all

tax

form

s (e

xcep

t Oce

an M

arin

e T

ax):

ht

tps:

//ww

w4.

cbs.

stat

e.or

.us/

exs/

ins/

ireg

/ C

onta

ct a

tax

anal

yst (

liste

d to

the

side

) fo

r th

e co

mpa

ny a

utho

riza

tion

code

. In

sure

rs n

eedi

ng th

e A

sses

smen

t cou

pon,

the

Spe

cial

Ore

gon

Sch

edul

e P

fo

rm, t

he p

repa

ymen

t cou

pons

, or

the

Ore

gon

Insu

ranc

e T

ax R

etur

n ne

ed to

go

to th

e i-

Reg

sys

tem

. For

add

ition

al in

form

atio

n re

gard

ing

a fo

rm, p

leas

e co

ntac

t a ta

x an

alys

t.

G

ail M

cFar

lin

(503

) 94

7-72

18

Gai

l.L.M

cFar

lin@

oreg

on.g

ov

Ret

alia

tion

—Ja

nuar

y 20

15

ST

AT

E T

AX

FO

RM

S

© 1

991-

2015

Nat

iona

l Ass

ocia

tion

of I

nsur

ance

Com

mis

sion

ers

20

PE

NN

SY

LV

AN

IA

Web

site

: ht

tp:/

/ww

w.r

even

ue.s

tate

.pa.

us/p

orta

l/ser

ver.

pt/c

omm

unity

/rev

enue

_hom

e/1

0648

Con

tact

s:

Mar

ilyn

Wel

ls

(717

) 78

3-95

10

mw

ells

@pa

.gov

Inst

ruct

ion

s:

Clic

k on

For

ms

& P

ublic

atio

ns, n

ext c

lick

on F

orm

s fo

r B

usin

esse

s, th

en

Cor

pora

tion

Tax

es o

r ht

tp:/

/ww

w.r

even

ue.s

tate

.pa.

us/p

orta

l/ser

ver.

pt/c

omm

unity

/cor

pora

tion_

tax/

1471

2/

RC

T-1

21-A

, Gro

ss P

rem

ium

Tax

Rep

ort –

For

Dom

estic

Cas

ualty

, D

omes

tic

Fir

e or

Dom

esti

c L

ife

Insu

ranc

e C

ompa

nies

, Ass

ocia

tion

s or

E

xcha

nges

. In

stru

ctio

ns: R

CT

-121

A-I

R

CT

-121

-B, G

ross

Pre

miu

m T

ax R

epor

t -Fo

r F

orei

gn L

ife

or F

orei

gn T

itle

In

sura

nce

Com

pani

es, A

ssoc

iatio

ns o

r E

xcha

nges

In

stru

ctio

ns: R

CT

-121

B-I

R

CT

-121

-C, G

ross

Pre

miu

m T

ax R

epor

t - F

or F

orei

gn C

asua

lty o

r Fo

reig

n F

ire

Insu

ranc

e C

ompa

nies

, Ass

ocia

tion

s or

Exc

hang

es.

Inst

ruct

ions

: RC

T-1

21C

-1

Jo

seph

Clo

ver

III

(717

) 78

3-60

41

jclo

ver@

pa.g

ov

PU

ER

TO

RIC

O

Web

site

: ht

tp://

ww

w.o

cs.g

obie

rno.

pr

C

onta

cts:

G

lori

mar

San

tiag

o (7

87)

304-

3636

, ext

. 440

0 gs

antia

go@

ocs.

gobi

erno

.pr

Inst

ruct

ion

s:

For

ms

avai

labl

e th

roug

h O

PT

ins.

For

sam

ple

form

s, g

o to

: ht

tp://

ww

w.o

cs.g

obie

rno.

pr/o

cspr

/inde

x.ph

p?op

tion=

com

_con

tent

&vi

ew=

art

icle

&id

=26

4&It

emid

=14

5 an

d sc

roll

dow

n to

the

requ

ired

for

m.

Ret

alia

tion

—Ja

nuar

y 20

15

ST

AT

E T

AX

FO

RM

S

© 1

991-

2015

Nat

iona

l Ass

ocia

tion

of I

nsur

ance

Com

mis

sion

ers

21

RH

OD

E I

SL

AN

D

Web

site

: w

ww

.tax.

ri.g

ov

C

onta

cts:

R

icha

rd C

oia

(Dep

t. of

Rev

enue

)

(401

) 57

4-88

49

Ric

hard

.Coi

a@ta

x.ri

.gov

Inst

ruct

ion

s:

Ele

ctro

nic

filin

g of

ret

urns

usi

ng th

e O

PT

ins s

yste

m o

f th

e N

AIC

is

pref

erre

d. P

aper

for

ms

are

avai

labl

e on

the

web

site

, on

the

left

clic

k on

“F

orm

s”, t

hen

clic

k on

pro

per

head

ing

to lo

cate

pre

miu

m ta

x fo

rms.

P

atri

ck G

enga

rella

(D

ept.

of R

even

ue)

(401

) 57

4-87

71

Pat

rick

.Gen

gare

lla @

tax.

ri.g

ov

L

eo L

ebeu

f (D

ept.

of R

even

ue)

(401

) 57

4-89

83

leo.

lebe

uf@

tax.

ri.g

ov

SO

UT

H C

AR

OL

INA

W

ebsi

te:

ww

w.d

oi.s

c.go

v

Con

tact

s:

Sha

ron

Wad

dell

(T

ax M

anag

er)

(803

) 73

7-49

10

swad

dell@

doi.s

c.go

v

Inst

ruct

ion

s:

Eff

ectiv

e 2/

15/2

011,

Sou

th C

arol

ina

requ

ires

ele

ctro

nic

filin

g of

fee

and

tax

retu

rns.

App

lica

ble

inst

ruct

ions

may

be

acce

ssed

via

the

Dep

artm

ent’

s w

ebsi

te. T

here

are

no

pape

r fo

rms

to f

ile.

Ret

alia

tion

—Ja

nuar

y 20

15

ST

AT

E T

AX

FO

RM

S

© 1

991-

2015

Nat

iona

l Ass

ocia

tion

of I

nsur

ance

Com

mis

sion

ers

22

SO

UT

H D

AK

OT

A

Web

site

: w

ww

.DL

R.S

D.G

OV

/ins

uran

ce -

- FO

R P

AY

ME

NT

VO

UC

HE

RS

ON

LY

. T

he p

aym

ents

are

stil

l mad

e by

pri

ntin

g th

e vo

uche

r an

d at

tach

ing

a ch

eck

and

mai

ling

to th

e R

emit

tanc

e C

ente

r at

the

addr

ess

note

d on

the

vouc

her.

P

RE

MIU

M T

AX

RE

TU

RN

S a

re b

eing

com

plet

ed E

LE

TR

ON

ICA

LL

Y

thro

ugh

Tri

-Tec

h at

: ht

tp://

ww

w.tr

itech

soft

.com

/efi

lene

tsd/

efile

nets

d/ef

ilede

faul

tsd.

aspx

Con

tact

s:

Lua

nn J

ohns

on

(605

) 77

3-35

63

Lua

nn.J

ohns

on@

stat

e.sd

.us

Inst

ruct

ion

s:

TE

NN

ES

SE

E

Web

site

: ht

tp://

ww

w.tn

.gov

/insu

ranc

e/in

dex.

shtm

l ht

tp://

ww

w.tn

.gov

/insu

ranc

e/pr

emiu

mta

x.sh

tml

Con

tact

s:

Jam

es A

yers

(L

ead

Pre

miu

m T

ax)

(615

) 74

1-12

03

jam

es.a

yers

2@tn

.gov

Inst

ruct

ion

s:

OP

Tin

s is

the

pref

erre

d m

etho

d fo

r su

bmitt

ing

prem

ium

taxe

s an

d fe

es;

how

ever

, pap

er f

iling

is p

erm

itted

. Com

pani

es th

at c

hoos

e no

t to

file

el

ectr

onic

ally

can

acc

ess

the

abov

e w

ebsi

te f

or ta

x fo

rms

and

rela

ted

inst

ruct

ions

.

Ret

alia

tion

—Ja

nuar

y 20

15

ST

AT

E T

AX

FO

RM

S

© 1

991-

2015

Nat

iona

l Ass

ocia

tion

of I

nsur

ance

Com

mis

sion

ers

23

TE

XA

S W

ebsi

te:

http

://c

ompt

roll

er.te

xas.

gov/

Con

tact

s:

Lis

a D

avis

(51

2) 4

63-7

587

lisa.

davi

s@cp

a.te

xas.

gov

Inst

ruct

ion

s:

On

the

Tex

as C

ompt

rolle

r’s

hom

e pa

ge, u

nder

“F

ile/R

epor

t and

Pay

Tax

es”

on th

e le

ft h

and

side

of

the

page

, sel

ect “

Tax

For

ms.

” O

n th

e ne

xt p

age,

und

er T

ax F

orm

s (A

-Z),

cho

ose

“Ins

uran

ce T

ax.”

T

he f

orm

s ap

plic

able

to in

sure

rs li

cens

ed to

do

busi

ness

in T

exas

are

: 25

-100

A

nnua

l Ins

uran

ce P

rem

ium

Tax

Rep

ort

25-1

01

Insu

ranc

e S

emi-

Ann

ual P

rem

ium

Tax

Pay

men

t 25

-102

In

sura

nce

Mai

nten

ance

, Ass

essm

ent a

nd R

etal

iato

ry R

epor

t 25

-106

A

utom

obile

Bur

glar

y an

d T

heft

Pre

vent

ion

Aut

hori

ty A

sses

smen

t Rep

ort

25-1

07

Aut

omob

ile B

urgl

ary

and

The

ft P

reve

ntio

n A

utho

rity

Ass

essm

ent S

emi-

Ann

ual P

aym

ent W

orks

heet

25

-200

R

etal

iato

ry W

orks

heet

25

-205

C

ompu

tatio

n of

Non

-Tax

able

Pre

miu

ms

25-3

00

Ann

ual I

nsur

ance

Mai

nten

ance

, Ass

essm

ent,

and

Ret

alia

tory

Rep

ort I

nstr

uctio

ns

25-1

24

Ann

ual I

nsur

ance

Pre

miu

m T

ax R

epor

t for

Lic

ense

d C

apti

ve I

nsur

ance

Com

pani

es

In a

dditi

on, c

erta

in in

sure

rs a

re s

ubje

ct to

the

Vol

unte

er F

ire

Dep

artm

ent A

ssis

tanc

e F

und

asse

ssm

ent.

Thi

s fo

rm is

not

ava

ilab

le o

n-lin

e.

The

Com

ptro

ller

’s o

ffic

e ge

nera

tes

a bi

llin

g an

d m

ails

this

info

rmat

ion

to a

ll af

fect

ed in

sure

rs. T

his

asse

ssm

ent m

ay b

e re

coup

ed d

irec

tly

from

pol

icyh

olde

rs.

EL

EC

TR

ON

IC P

AY

ING

: T

axpa

yers

who

pai

d $1

0,00

0 or

mor

e in

the

prec

edin

g st

ate

fisc

al y

ear

mus

t m

ake

thei

r in

sura

nce

tax

paym

ents

ele

ctro

nica

lly.

T

axpa

yers

in th

e $1

0,00

0 to

$99

,999

cat

egor

y ca

n m

ake

paym

ents

usi

ng W

ebE

FT

(el

ectr

onic

che

ck),

Web

cre

dit c

ard,

and

Tex

Net

. T

axpa

yers

who

pai

d $1

00,0

00 o

r m

ore

in ta

xes

in th

e pr

eced

ing

stat

e fi

scal

yea

r ar

e re

quir

ed to

sub

mit

thei

r pa

ymen

t thr

ough

Tex

Net

. E

LE

CT

RO

NIC

RE

PO

RT

ING

: T

axpa

yers

who

pai

d $5

0,00

0 or

mor

e in

the

prec

edin

g st

ate

fisc

al y

ear

mus

t al

so e

lect

roni

call

y fi

le th

eir

prem

ium

tax

repo

rts.

Ele

ctro

nic

filin

g of

pre

miu

m ta

x re

port

s is

vol

unta

rily

for

all

othe

r ta

xpay

ers.

Tax

paye

rs m

ay a

lso

volu

ntar

ily f

ile m

aint

enan

ce ta

xes

and

the

AB

PT

A

repo

rts

usin

g th

e W

ebF

ile

syst

em.

To

acce

ss W

ebF

ile:

htt

p://

com

ptro

ller

.texa

s.go

v/w

ebfi

le/

Ret

alia

tion

—Ja

nuar

y 20

15

ST

AT

E T

AX

FO

RM

S

© 1

991-

2015

Nat

iona

l Ass

ocia

tion

of I

nsur

ance

Com

mis

sion

ers

24

UT

AH

W

ebsi

te:

http

://ta

x.ut

ah.g

ov/

C

onta

cts:

T

echn

ical

Res

earc

h U

nit

(Uta

h T

ax C

omm

issi

on)

(801

) 29

7-77

05

taxm

aste

r@ut

ah.g

ov

Inst

ruct

ion

s:

Cho

ose

“For

ms

& p

ublic

atio

ns”

and

then

cho

ose

TC

-49

Inst

ruct

ions

and

T

C-4

9PC

(pa

ymen

t cou

pon)

. The

re is

a r

equi

rem

ent t

o fi

le th

e re

turn

el

ectr

onic

ally

thro

ugh

taxp

ayer

expr

ess.

utah

.gov

. To

requ

est a

PD

F v

ersi

on

of th

e fo

rm, c

onta

ct th

e U

tah

Sta

te T

ax C

omm

issi

on f

or m

ore

info

rmat

ion.

VE

RM

ON

T

Web

site

: w

ww

.sta

te.v

t.us/

tax

C

onta

cts:

Ju

dy H

unte

r (T

ax D

epar

tmen

t)

(802

) 82

8-68

38

judy

.hun

ter@

stat

e.vt

.us

Inst

ruct

ion

s:

Clic

k on

‘F

orm

s’ a

nd th

en ‘

Mis

cella

neou

s F

orm

s’, s

crol

l dow

n to

‘I

nsur

ance

’ w

here

the

“IP

T-6

33 I

nsur

ance

Pre

miu

m T

ax R

etur

n” a

nd th

e “P

E-6

32 E

stim

ate

of I

nsur

ance

Pre

miu

m T

ax”

form

s ar

e lo

cate

d.

VIR

GIN

ISL

AN

DS

Web

site

: w

ww

.ltg.

gov.

vi

Con

tact

s:

Julie

tte D

anie

l (P

&C

Fili

ngs)

(3

40)

774-

7166

Ext

. 452

2 ju

liette

.dan

iel@

lgo-

vi.g

ov

Inst

ruct

ion

s:

On

the

hom

e pa

ge, t

o th

e le

ft c

lick

on

“Ban

king

and

Ins

uran

ce”,

then

mid

-pa

ge c

lick

on “

Dow

nloa

d B

anki

ng a

nd I

nsur

ance

For

ms”

. Scr

oll t

o “P

rem

ium

tax”

and

clic

k on

“P

rem

ium

Tax

Qua

rter

For

m.”

V

anes

sa R

icha

rds

(L&

H F

ilin

gs)

(340

) 77

4-71

66 E

xt. 4

513

vane

ssa.

rich

ards

@lg

o-vi

.gov

Ret

alia

tion

—Ja

nuar

y 20

15

ST

AT

E T

AX

FO

RM

S

© 1

991-

2015

Nat

iona

l Ass

ocia

tion

of I

nsur

ance

Com

mis

sion

ers

25

VIR

GIN

IA

Web

site

: F

or M

aint

enan

ce a

nd s

peci

al a

sses

smen

ts-B

urea

u of

Ins

uran

ce

http

://w

ww

.scc

.vir

gini

a.go

v/bo

i/co/

asse

ss/f

iling

.asp

x F

or P

rem

ium

Lic

ense

Tax

-Dep

artm

ent o

f T

axat

ion

http

://w

ww

.tax.

virg

inia

.gov

/for

ms/

sear

ch/b

usin

ess/

Insu

ranc

e-P

rem

ium

s-L

icen

se-T

ax

Con

tact

s:

Joyc

e Jo

nes

(Bur

eau

of I

nsur

ance

) (8

04)

371-

9096

Jo

yce.

Jone

s@sc

c.vi

rgin

ia.g

ov

Inst

ruct

ion

s:

For

Bu

reau

of

Insu

ran

ce:

For

ms

avai

labl

e on

the

Inte

rnet

; how

ever

, the

y ar

e no

t vie

wab

le w

ithou

t a

com

pany

NA

IC n

umbe

r. F

orm

s ar

e al

so a

ccep

tabl

e th

roug

h an

A

PP

RO

VE

D p

rem

ium

tax

soft

war

e de

velo

pmen

t com

pany

. C

lick

on D

ownl

oad

Ann

ual A

sses

smen

t For

ms.

Aft

er r

eadi

ng th

e in

stru

ctio

ns, c

lick

on th

e la

st s

ente

nce

that

’s u

nder

lined

and

sta

tes

“I h

ave

read

thes

e in

stru

ctio

ns in

thei

r en

tire

ty a

nd w

ish

to p

roce

ed to

dow

nloa

d th

e ap

prop

riat

e an

nual

ass

essm

ent f

orm

s.”

Ent

er th

e co

mpa

ny’s

NA

IC n

umbe

r an

d cl

ick

‘Con

tinue

’. T

he li

st o

f fo

rms,

by

nam

e an

d nu

mbe

r, r

equi

red

to b

e fi

led

wil

l app

ear

in li

nk

form

at. C

lick

on th

e lin

k an

d th

e ac

tual

for

m w

ill a

ppea

r.

For

Dep

artm

ent

of T

axat

ion

: P

rem

ium

tax

form

s ar

e av

aila

ble

on T

AX

’s w

eb s

ite.

Qua

rter

ly e

stim

ated

pa

ymen

ts c

an b

e m

ade

elec

tron

ical

ly u

sing

efo

rms.

Ann

ual T

AX

fil

ings

fo

rms

are

also

ava

ilab

le, b

ut m

ust b

e fi

led

man

uall

y.

L

en M

anga

nello

(D

ept.

of T

axat

ion)

(8

04)

404-

4163

le

n.m

anga

nello

@ta

x.vi

rgin

ia.g

ov

Ret

alia

tion

—Ja

nuar

y 20

15

ST

AT

E T

AX

FO

RM

S

© 1

991-

2015

Nat

iona

l Ass

ocia

tion

of I

nsur

ance

Com

mis

sion

ers

26

WA

SHIN

GT

ON

W

ebsi

te:

ww

w.in

sura

nce.

wa.

gov

C

onta

cts:

T

ierr

a D

icki

nson

(36

0) 7

25-7

031

Kri

scin

da H

anse

n (3

60)

725-

7032

ta

xes@

OIC

.wa.

gov

E-T

ax L

ink

: ht

tps:

//for

tres

s.w

a.go

v/oi

c/on

lines

ervi

ces/

Log

in.a

spx?

mod

ule=

TA

X

Inst

ruct

ion

s:

Pre

miu

m T

ax f

orm

s fo

r fi

ling

are

only

ava

ilabl

e w

ith a

use

r na

me

and

pass

wor

d pr

ovid

ed b

y th

e O

ffic

e of

Ins

uran

ce C

omm

issi

oner

. If

a us

er

nam

e an

d pa

ssw

ord

is r

equi

red

and

has

not b

een

prov

ided

, ple

ase

cont

act

the

Off

ice

of I

nsur

ance

Com

mis

sion

er.

To

acce

ss th

e fi

ling

sys

tem

, ple

ase

visi

t the

E-T

ax w

ebsi

te a

bove

. Thi

s li

nk w

ill t

ake

you

to th

e el

ectr

onic

tax

form

sit

e. T

he lo

g in

is o

n th

e le

ft

side

of

the

page

. PA

PE

R T

AX

FO

RM

S A

RE

NO

T A

CC

EP

TE

D u

nles

s pr

e-ap

prov

ed b

y th

e O

ffic

e of

Ins

uran

ce C

omm

issi

oner

. Was

hing

ton

Stat

e ta

x fo

rms

are

acce

ssed

, com

plet

ed a

nd s

ubm

itte

d on

line.

In

stru

ctio

ns f

or f

iling

are

ava

ilabl

e on

the

web

site

: ht

tp://

ww

w.in

sura

nce.

wa.

gov/

for-

insu

rers

/pre

miu

m-t

axes

-reg

ulat

ory-

surc

harg

e/pr

emiu

m-t

axes

/pt-

filin

g-in

stru

ctio

ns/

If y

ou n

eed

sam

ple

for

ms,

ple

ase

con

tact

th

e O

ffic

e of

In

sura

nce

C

omm

issi

oner

.

Ret

alia

tion

—Ja

nuar

y 20

15

ST

AT

E T

AX

FO

RM

S

© 1

991-

2015

Nat

iona

l Ass

ocia

tion

of I

nsur

ance

Com

mis

sion

ers

27

WE

ST

VIR

GIN

IA

Web

site

: w

ww

.wvi

nsur

ance

.gov

Con

tact

s:

Tax

Aud

it S

ectio

n (3

04)

558-

2100

Inst

ruct

ion

s:

Wes

t Vir

gini

a fo

r ta

x ye

ar 2

014

is a

ccep

ting

the

Ann

ual P

rem

ium

Tax

S

tate

men

t and

alo

ng w

ith

the

Ann

ual T

ax P

aym

ent F

orm

thro

ugh

OPT

Ins.

How

ever

, thi

s is

not

a r

equi

rem

ent.

The

for

ms

are

also

loca

ted

on o

ur

web

site

at:

ht

tp://

ww

w.w

vins

uran

ce.g

ov/c

ompa

ny/T

axes

/tabi

d/36

9/D

efau

lt.as

px

The

re a

re F

iling

Ins

truc

tions

and

Det

aile

d In

stru

ctio

ns f

or th

ese

form

s on

ou

r w

ebsi

te. Y

ou m

ay f

ile y

our

tax

paym

ent t

hrou

gh O

PT

ins (

Onl

ine

Pre

miu

m T

ax f

or I

nsur

ance

) or

by

chec

k. F

or Z

ER

O f

iles

only

, you

may

fi

le o

nlin

e by

goi

ng to

: ht

tp://

ww

w.w

vins

uran

ce.g

ov/s

urpl

uslin

esze

ropa

y.as

px

The

201

4 A

nnua

l Pre

miu

m T

ax S

tate

men

t may

be

subm

itte

d th

roug

h O

PT

Ins o

r th

e ha

rd c

opy

mus

t be

mai

led

to th

e O

ffic

es o

f th

e In

sura

nce

Com

mis

sion

er.

D

rem

a G

ools

by (

Tax

Aud

it C

lerk

) D

rem

a.G

ools

by@

wvi

nsur

ance

.gov

M

iche

lle

Far

ren

(Tax

Aud

it C

lerk

) M

iche

lle.

Far

ren@

wvi

nsur

ance

.gov

Syl

via

Bak

er (

Tax

Aud

it C

lerk

, Sr.

) S

ylvi

a.B

aker

@w

vins

uran

ce.g

ov

Rho

nda

Har

twel

l (In

s. F

in. S

peci

alis

t S

uper

viso

r)

Rho

nda.

Har

twel

l@w

vins

uran

ce.g

ov

WIS

CO

NS

IN

Web

site

: ht

tp://

oci.w

i.gov

/com

pany

/for

ms-

com

pany

.htm

Con

tact

s:

John

Litw

eile

r (6

08)

267-

4390

jo

hn.li

twei

ler@

wi.g

ov

In

stru

ctio

ns:

C

lick

on “

Ann

ual S

ched

ule

of T

axes

and

Fee

s”.

Fred

Tho

rnto

n (6

08)

267-

5295

fr

ed.th

ornt

on@

wi.g

ov

WY

OM

ING

W

ebsi

te:

http

://do

i.wyo

.gov

Con

tact

s:

Lin

da L

. Joh

nson

, C

hief

Fin

anci

al E

xam

iner

(3

07)

777-

5619

lin

da.jo

hnso

n@w

yo.g

ov

Inst

ruct

ion

s:

Clic

k on

“In

dust

ry”

(on

left

sid

e) to

take

you

to th

e sc

reen

that

has

the

prem

ium

tax

retu

rn.

Ret

alia

tion

—Ja

nuar

y 20

15

ST

AT

E T

AX

FO

RM

S

© 1

991-

2015

Nat

iona

l Ass

ocia

tion

of I

nsur

ance

Com

mis

sion

ers

28