The Premium Tax Section is responsible for the timely preparation, collection, recording, analysis, and reporting of all insurance premium taxes and fees; and for ensuring company compliance with Delaware insurance tax laws and other applicable laws in the Delaware Code. Another function of the Premium Tax Section is the regulation of Surplus Lines brokers, including reporting and compliance, along with the collection of surplus lines premium tax.
OPTins–a product of the NAIC–provides immediate, secure transmission and receipt of premium tax reports and payments.
The use of OPTins is optional at this time, but all companies are encouraged to use OPTins to electronically submit their Delaware premium tax forms and payments to the Department beginning with the September 15, 2008 premium tax installment.
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