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State
Alabama
Premium Tax Notes

Important Due Dates

  • Premium Tax Annual Filing – March 1
  • Premium Tax Filing Quarter One – May 15
  • Premium Tax Filing Quarter Two – August 15
  • Premium Tax Filing Quarter Three – November 15

Use of OPTins electronic tax and fee filing and payment system - mandatory effect of Regulation 482-1-144

All admitted insurance companies are mandated to file and pay premium tax and annual fees through OPTins. For more information, please read Bulletin NO. 2018-03

Caitlin Walker
334-240-7574
caitlin.walker@insurance.alabama.gov

Surplus Lines Tax Notes

Important Due Dates

  • Surplus Lines Quarter One - May 30
  • Surplus Lines Quarter Two - August 30
  • Surplus Lines Quarter Three - November 30
  • Surplus Lines Quarter Four - January 30
  • Surplus Lines Annual Filing – March 1

The Alabama Department of Insurance will no longer mandate surplus line tax remittance via the NAIC's OPTins platform. Please view Bulletin 2025-06 for more information.

Andrea Brown
334-241-4183
andrea.brown@insurance.alabama.gov

State Specific/Other Tax Notes

Important Due Dates

  • Alabama Fraud Assessment Fee - June 1st (Mandated)

Use of OPTins electronic tax and fee filing and payment system - mandatory effect of Regulation 482-1-144

Bulletin NO. 2018-03

Caitlin Walker
334-240-7574
caitlin.walker@insurance.alabama.gov

State Participation Type
OPTins
Service Override
Off