Ala. Admin. Code r. 482-1-144-.06 - Electronic Filing Of Premium Tax Returns And Surplus Line Broker Tax Returns

(a) Commencing as provided in Rule 482-1-144-.10, all Premium Tax Returns shall be electronically filed through the OPTins System and such filing, when properly and timely made, shall constitute a filing of the Premium Tax Return with the Commissioner. Upon implementation as provided in Rule 482-1-144-.10, the Department will not accept Premium Tax Returns in paper format.
(b) Commencing as provided in Rule 482-1-144-.10, all Surplus Line Broker Tax Returns shall be electronically filed through the OPTins System and such filing, when properly and timely made, shall constitute a filing of the Surplus Line Broker Tax Return with the Commissioner. Upon implementation as provided in Rule 482-1-144-.10, the Department will not accept Surplus Line Broker Tax Returns in paper format.

Notes

Ala. Admin. Code r. 482-1-144-.06
New: Filed November 21, 2008; effective January 1, 2009. Filed with LRS December 4, 2008. Rule is not subject to the Alabama Administrative Procedure Act.

Author: Commissioner of Insurance

Statutory Authority: Code of Ala. 1975, ยงยง 27-2-17, 8-1A-18, 41-1-23.

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