The surplus lines tax required by AS 21.34.180 and the filing fee required by AS 21.34.190 must be collected for the full amount of premium charged for a policy that includes any portion of coverage procured through a surplus lines broker from a nonadmitted insurer unless the surplus lines broker has unequivocal documentation that identifies those risks, locations or operations, and premiums that are not subject to AS 21.34.

(Eff. 8/28/91, Register 119; am 3/11/98, Register 145)

Authority: AS 21.06.090, AS 21.34.180, AS 21.34.190, AS 21.34.250