Zero filings are required for annual filings. but are not required for quarterly filings
Important Premium Tax Due Dates:
- 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
Premium Tax and Captive
Kari Leonard
KLeonard2@mt.gov
Surplus lines electronic statements are available March 1st of each year. This accommodates the 60 day filing requirement for coverage issued in December.
Zero filings are not required.
For detailed information, please refer to the website at:
https://csimt.gov/insurance/surplus-lines/
Important Surplus Lines Due Dates:(OPTins Submission Date):
- Montana Surplus Lines tax payments are due by April 1st of each year.
Pam Daugherty
producerlicensing@mt.gov
Captive Tax Filing Account
Important Captive Due Dates(OPTins Submission Date):
- Montana Captive Insurance tax payments are due by March 1st of each year.
Mandatory Premium Tax filings and payments
Mandatory Surplus Lines Tax filings and payments
Mandatory Captive Tax filings and payments