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Insurance Commissioner & Department of Insurance

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About The Agency

The Premium Tax Section is responsible for the tax regulation of all insurance companies, whether admitted or non-admitted, that are authorized, approved, or registered to transact business in the state of Delaware. This includes responsibility for the timely preparation, collection, recording, analysis, and reporting of all insurance premiums, taxes, and fees; and for ensuring company compliance with Delaware insurance tax laws and other applicable laws in the Delaware Code. Another function of the Premium Tax Section is the regulation of Surplus Lines brokers, including reporting and compliance, along with the collection of surplus lines premium tax.

IMPORTANT
All tax compliance personnel please review SL Bulletin #33 before beginning calendar year 2008 year-end filing preparations.  This Bulletin contains important information about changes to premium tax filing procedures.


OPTins – ONLINE PREMIUM TAX FOR INSURANCE

OPTins is the preferred method for submitting calendar year 2008 annual premium tax and fees. The Delaware Insurance Department encourages all companies - including tax exempt companies that pay annual renewal fees - to use OPTins to electronically submit Delaware premium tax and annual renewal forms and payments. However, OPTins is not mandatory at this time.

Click Here to Participate

General Information
CLICK HERE FOR FREQUENTLY ASKED QUESTIONS


Click the links below if you have questions about any of the following Premium Tax Related topics:


Forms

CY 2008 Premium Tax and Annual Renewal Forms

Admitted Insurers (Life, Accident, Health; Property-Casualty, and Title Companies)

Captive Insurers

Dental Plan Organizations (DPO)

Fraternal Benefit Societies

Health Maintenance Organizations (HMO)

Health Service Corporations (HSC)

Non-Admitted Insurers

Purchasing Groups (PG)

Risk Retention Groups (RRG)

Self-Procured Insurance

Wet Marine and Transportation Insurance

CY 2009 Quarterly Prepayment Forms

Quarterly Estimated Payments


Tax and Renewal questions can be directed to Ann Fletcher, Tax & Fees Coordinator at Ann.Fletcher@state.de.us


Last Updated: Wednesday, 08-Jul-2009 16:33:10 EDT
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