The Premium Tax and Fees Section is responsible for the tax regulation of all insurance companies, whether admitted or non-admitted, that are authorized, approved, or registered to transact business in the State of Delaware. This includes responsibility for the timely preparation, collection, recording, analysis, and reporting of all insurance premiums, taxes, and fees; and for ensuring company compliance with Delaware insurance tax laws and other applicable laws in the Delaware Code. In addition, all foreign Risk Retention Group and Risk Purchasing Group applications for registration are reviewed by the Premium Tax and Fees Section, and RRG/PG regulation falls to this Section of the Department. Another function of the Premium Tax and Fees Section is the regulation of Surplus Lines brokers, including policy reporting and compliance enforcement, along with the collection of surplus lines premium tax.
Click the links below if you have questions about any of the following Premium Tax Related topics:
- Amendments
- Barcodes
- Employer / Trust Owned Life Insurance
- Fee Schedule
- Fire Tax Information
- Franchise Tax (Note: Div. of Corporations collects Franchise Taxes)
- Fraud Prevention Bureau Fee Information
- Guaranty Fund Credits
- Mutual Benefit Associations
CY 2011 Premium Tax and Annual Renewal Forms
Admitted Insurers (Life, Accident, Health; Property-Casualty, and Title Companies)
- Alien (U.S. Branch) Admitted Insurers
- Domestic Admitted Insurers
- Foreign Admitted Insurers
- Medicare Prescription Drug Plan Providers
- Title Insurers
Dental Plan Organizations (DPO)
Health Maintenance Organizations (HMO)
Health Service Corporations (HSC)
Non-Admitted Insurers
Tax and Renewal questions can be directed to Ann Fletcher, Tax & Fees Coordinator at ann.fletcher@delaware.gov
Related Topics: Department of Insurance, State of Delaware