1. (a) If new information exists that will change a previously filed quarterly report under AS 21.34.170, the surplus lines broker shall file an amended quarterly report for the period in which the transaction occurred.
2. (b) A surplus lines broker who files an amended quarterly report for a period for which taxes and filing fees have already been paid shall pay any additional taxes and filing fees owing for that period on the next payment due date after the amended quarterly report is filed under (a) of this section.
3. (c) If a payment of additional taxes and filing fees is not received by the director by the next scheduled payment due date, the surplus lines broker is subject to late payment fees under AS 21.34.180 and 21.34.190.

(Eff. 6/11/2006, Register 178; am 9/4/2014, Register 211)

Authority: AS 21.06.090, AS 21.34.170, AS 21.34.190, AS 21.34.080, AS 21.34.180, AS 21.34.250