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Insurance Commissioner & Department of Insurance

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The Premium Tax Section is responsible for the regulation of Surplus Lines brokers, including reporting and compliance, along with the collection of surplus lines premium tax revenue.  Refer to Title 18, Delaware Insurance Code Chapter 19 for details of Surplus and Excess Lines regulation.

IMPORTANT
All tax compliance personnel please review SL Bulletin #8 before beginning calendar year 2008 year-end filing preparations.  This Bulletin contains important information about changes to premium tax filing procedures.

General Information

CLICK HERE FOR FREQUENTLY ASKED QUESTIONS

Surplus Lines Broker Procedures Manual – All parties involved in the surplus lines insurance business are expected to access and use this tool. This manual was developed by the Department in 2006 to assist and acquaint resident and non-resident Delaware Surplus Lines licensees and their staff with proper procedures. 

Eligible Companies Listing – This list of companies approved in Delaware to provide insurance on a surplus lines basis is updated quarterly.  It is the surplus lines broker's responsibility to check the eligibility list before placing business with any insurer.

Surplus Lines Broker Licensing – Information regarding licensing requirements.


Forms

OPTins – ONLINE PREMIUM TAX FOR INSURANCE

Introducing OPTins - a product of the NAIC - which provides immediate, secure transmission and receipt of premium tax reports and payments online!

The use of OPTins is not mandatory at this time, but all surplus lines brokers are encouraged to use OPTins to electronically submit their Delaware annual and quarterly premium tax forms and payments to the Department. OPTins is the preferred method of submission of the SL-1916-08 and SL-1917-09 forms.

Click Here to Participate


Form SL-1916 -- 2008 Brokers Annual Premium Tax and Fees Report

The Department’s preferred method for submission of this report is through OPTins.  This report must be submitted by each individual surplus lines broker.  Submit a zero report if no business was written.  NOTE:  Business Entities should NOT submit this form.

Form SL-1917 -- CY 2009 Quarterly Premium Tax Reports

The Department’s preferred method for submission of this report is through OPTins. This report must be submitted by each individual surplus lines broker.  Submit a zero report if no business was written.  NOTE:  Business Entities should NOT submit this form.

Form SL-1917-08 Click this link to get the 2008 fourth quarter SL-1917 Quarterly Form (due January 30, 2009).  


NOTE:  Unless you are using the OPTins program for online premium tax filing, the annual and quarterly forms listed above must be signed and notarized.  If you are not able to use OPTins and are filing a paper form, send these tax reports and payment to:

Delaware Insurance Department
Attn: SURPLUS LINES SECTION
841 Silver Lake Blvd.
Dover, DE 19904-2465

IMPORTANT:  DO NOT SEND ANY REPORTS TO EITHER OF THE BANK LOCKBOX ADDRESSES THAT HAVE BEEN IN USE IN PAST YEARS. See SL Bulletin #8.

Form SL-1706 -- 2008 Business Entity Annual Report

To be submitted via email by business entities (agency, brokerage, firm, etc.) NOTE:  This is the only form that should be submitted by a business entity.

Form SL-1905 -- Notice of Insurance Transaction (to be used on an occurrence basis) This form has been updated to include the 12/31/08 version of the Eligible Companies Listing.  Please replace the template you saved from last year with this updated form.

IMPORTANT: Read instructions carefully before using form SL-1905.  This form is intended as an electronic submission in Excel format.  DO NOT submit this form in print or PDF format.  

Form SL-1904 -- Statement of Diligent Effort

Form SL-1908 -- Binder/Policy Number Replacement

Prior Year Surplus Lines Broker Tax Filing Forms – Click here to get forms for amendments.


Surplus Lines Brokers email questions to Ann.Fletcher@state.de.us.




 

Last Updated: Friday, 16-Jan-2009 14:47:54 EST
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