- (a) Commencing as provided in Rule 482-1-144-.10, all Premium Tax Returns shall be electronically filed through the OPTins System and such filing, when properly and timely made, shall constitute a filing of the Premium Tax Return with the Commissioner. Upon implementation as provided in Rule 482-1-144-.10, the Department will not accept Premium Tax Returns in paper format.
- (b) Commencing as provided in Rule 482-1-144-.10, all Surplus Line Broker Tax Returns shall be electronically filed through the OPTins System and such filing, when properly and timely made, shall constitute a filing of the Surplus Line Broker Tax Return with the Commissioner. Upon implementation as provided in Rule 482-1-144-.10, the Department will not accept Surplus Line Broker Tax Returns in paper format.
Author: Commissioner of Insurance
Statutory Authority: Code of Ala. 1975, §§27-2-17, 8-1A-18, 41-1-23.
History: New: Filed November 21, 2008; effective January 1, 2009. Filed with LRS December 4, 2008. Rule is not subject to the Alabama Administrative Procedure Act.