State
Michigan
Premium Tax Notes
Surplus Lines Tax Notes
Important Due Dates
- Surplus Lines Semi-Annual One – August 15
- Surplus Lines Semi-Annual Two – February 15
State Contact Information
Sherry Barrett
(517) 284-8623
barretts3@michigan.gov
State Specific/Other Tax Notes
Important Due Dates
- Risk Retention Group Quarter One – April 30
- Risk Retention Group Quarter Two – July 30
- Risk Retention Group Quarter Three – October 30
- Risk Retention Group Quarter Four – January 30
Holly Zhu
zhuh@michigan.gov
(517) 275-1240
Important Due Dates
The due date for purchasing groups is 30 days within the effective date of the policy as indicated on the PG form.
- Purchasing Group Affidavit Month One – February 15
- Purchasing Group Affidavit Month Two – March 15
- Purchasing Group Affidavit Month Three – April 15
- Purchasing Group Affidavit Month Four – May 15
- Purchasing Group Affidavit Month Five – June 15
- Purchasing Group Affidavit Month Six – July 15
- Purchasing Group Affidavit Month Seven – August 15
- Purchasing Group Affidavit Month Eight – September 15
- Purchasing Group Affidavit Month Nine – October 15
- Purchasing Group Affidavit Month Ten – November 15
- Purchasing Group Affidavit Month Eleven – December 15
- Purchasing Group Affidavit Month Twelve – January 15
Holly Zhu
zhuh@michigan.gov
(517) 275-1240
Tax Notes
Michigan has mandated that all filers submit surplus lines tax, purchasing group and risk retention group filings through OPTins beginning July 1, 2012 filing.
Zero filings are required for all quarterly and semi-annual filings
State Participation Type
OPTins
Service Override
Off