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State
Premium Tax Notes

Surplus Lines Tax Notes

State Specific/Other Tax Notes

Important Due Dates

Filings

  • Estimated Retaliatory Tax – December 15
    Note: Zero filings are NOT required for this form.
  • Fire Insurance Fee Quarter One – April 15
  • Fire Insurance Fee Quarter Two – July 15
  • Fire Insurance Fee Quarter Three – October 15
  • Fire Insurance Fee Quarter Four – January 15
    Note: Zero filings are required unless the company has been approved for an exemption.
  • Motor Vehicle Law Enforcement Fee Month 1 – January 15
  • Motor Vehicle Law Enforcement Fee Month 2 – February 15
  • Motor Vehicle Law Enforcement Fee Month 3 – March 15
  • Motor Vehicle Law Enforcement Fee Month 4 – April 15
  • Motor Vehicle Law Enforcement Fee Month 5 – May 15
  • Motor Vehicle Law Enforcement Fee Month 6 – June 15
  • Motor Vehicle Law Enforcement Fee Month 7 – July 15
  • Motor Vehicle Law Enforcement Fee Month 8 – August 15
  • Motor Vehicle Law Enforcement Fee Month 9 – September 15
  • Motor Vehicle Law Enforcement Fee Month 10 – October 15
  • Motor Vehicle Law Enforcement Fee Month 11 – November 15
  • Motor Vehicle Law Enforcement Fee Month 12 – December 15
    Note: Zero filings are required unless the company has been approved for an exemption.

Invoiced Payments

  • Section 206 Assessment Quarter One – March 10
  • Section 206 Assessment Quarter Two – June 10
  • Section 206 Assessment Quarter Three – September 10
  • Section 206 Assessment Quarter Four – December 10
  • Section 206 Assessment Quarter Final – 35 days after invoiced
  • Examiner Billing - 35 days after invoiced
  • Regulation 20 – July 1
  • Retaliatory Tax Final and Admission Fees - 35 days after invoiced
  • Late penalties – Various, noted on invoice

Oonagh Burdick
Phone: (518) 473-7899
oonagh.burdick@dfs.ny.gov

Ranjani Richard
Phone: (518) 408-2991
ranjani.richard@dfs.ny.gov

Tax Notes

Accepting Estimated Retaliatory Tax filings and payments, Fire Insurance Fee filings and payments, Motor Vehicle Law Enforcement Fee filings and payments, and payments for invoices issued by the New York Department of Financial Services.