23 CAR § 201-109 – Surplus line tax

(a) The filing of each Form SL-2 must be accompanied by full payment of the four percent (4%) tax required by Arkansas Code § 23-65-315.
(b) The filing of Form SL-4, due March 1 annually, must be accompanied by full payment of the balance of taxes due, if any, for surplus line insurance procured during the preceding calendar year.
(c) Expense of underwriting shall be considered as part of the premium for surplus line tax purposes.