Premium Tax Mandate Bulletin No. 96
- Premium Tax Annual Filing – March 1
- Premium Tax Filing Quarter One – April 15
- Premium Tax Filing Quarter Two – June 15
- Premium Tax Filing Quarter Three – September 15
- Premium Tax Filing Quarter Four – December 15
FOR USE BY COMPANIES ONLY. SURPLUS LINES BROKER LICENSEES MUST REGISTER IN THE SURPLUS LINES ACCOUNT.
Surplus Lines Mandate Bulletin No. 21
All Surplus Lines Brokers are mandated to file SL-1905 (Bi-weekly), SL 1903MS (Multiple-State) and SL 1925Q (Quarterly) Reports, but only if transaction occurred during the Quarter. The premium taxes should be paid with the Quarterly reports. Annual Reports are mandated even if no transaction took place within the year.
- Surplus Lines Annual Filing – March 1
- Surplus Lines Filing Quarter One – April 30
- Surplus Lines Filing Quarter Two – July 30
- Surplus Lines Filing Quarter Three – October 30
- Surplus Lines Filing Quarter Four – January 30
FOR USE BY SURPLUS LINES BROKER LICENSEES ONLY. INSURANCE COMPANIES MUST REGISTER IN THE PREMIUM TAX ACCOUNT.
State Contact Information
Jeannine N. Neal
(302) 674-7339
jeannine.neal@delaware.gov
Paulette Morris
(302) 674-7383
paulette.morris@delaware.gov
Accepting Premium Tax filings and payments and Surplus Lines filings and payments
Zero quarterly filings are not required
Zero annual filings are required