1. A. A report, affidavit, or return that must be filed under this chapter complies with the filing requirement if the report, affidavit, or return is:

   1. (1) Mailed or postmarked by the United States Postal Service on or before the filing date;
   2. (2) Delivered on or before the filing date to a private delivery service recognized by the Commissioner, if the delivery is evidenced by a receipt; or
   3. (3) Transmitted electronically on or before the filing date in a manner approved by the Commissioner.
2. B. Each broker shall remit the full amount of the premium receipts tax appearing on the report filed pursuant to Regulation .05 of this chapter at the time the report is filed.
3. C. Each broker shall remit the full amount of the premium receipts tax in the manner directed by the Commissioner on the form prescribed by the Commissioner pursuant to Regulation .05 of this chapter.
4. D. With respect to premium receipts tax due to the State, a surplus lines broker who fails to pay a tax when a report under Regulation .05 of this chapter is due, or fails to file a report, is subject to the provisions of Insurance Article, Title 6, Subtitle 1, Annotated Code of Maryland related to penalties, audits, assessments, limitations, appeals, and refunds.

Authority: Insurance Article, §§2-109, 3-304, 3-306—3-308, 3-311—3-313, 3-316, 3-325(c), 9-301(f), 9-303(5), 9-401(j)(1) and (2), 9-405(b), and 27-216, Annotated Code of Maryland

Effective date: March 1, 1968

Amended effective January 1, 1971

Regulations .01—.12 repealed effective June 1, 1983 (10:9 Md. R. 790)

Regulations .01—.08 adopted effective June 1, 1983 (10:9 Md. R. 790)

Regulation .02 amended effective December 30, 1996 (23:26 Md. R. 1859)

Regulation .04 repealed effective December 30, 1996 (23:26 Md. R. 1859)

Regulation .05D amended effective December 30, 1996 (23:26 Md. R. 1859)

Appendix A repealed effective December 30, 1996 (23:26 Md. R. 1859)

Chapter recodified from COMAR 09.30.22 to COMAR 31.03.06 effective September 7, 1998 (25:18 Md. R. 1439)

Regulation .01-1 adopted effective January 7, 2002 (28:26 Md. R. 2275)

Regulation .01-1 amended as an emergency provision effective November 3, 2005 (32:25 Md. R. 1938); amended permanently effective March 13, 2006 (33:5 Md. R. 523)

Regulation .01-1B amended effective February 20, 2012 (39:3 Md. R. 260)

Regulation .02 amended effective April 10, 2006 (33:7 Md. R. 675); February 20, 2012 (39:3 Md. R. 260); October 8, 2018 (45:20 Md. R. 920)

Regulation .03 amended as an emergency provision effective December 15, 2007 (34:1 Md. R. 30); amended permanently effective February 12, 2007 (34:3 Md. R. 303)

Regulation .03 amended effective February 20, 2012 (39:3 Md. R. 260)

Regulation .04 adopted effective January 7, 2002 (28:26 Md. R. 2275)

Regulation .04 amended as an emergency provision effective November 3, 2005 (32:25 Md. R. 1938); amended permanently effective March 13, 2006 (33:5 Md. R. 523)

Regulation .05 amended effective February 20, 2012 (39:3 Md. R. 260)

Regulation .05A amended effective April 10, 2006 (33:7 Md. R. 675); October 2, 2017 (44:19 Md. R. 898)

Regulation .06 amended effective April 10, 2006 (33:7 Md. R. 675); February 20, 2012 (39:3 Md. R. 260)

Regulation .07A amended effective April 10, 2006 (33:7 Md. R. 675)

Regulation .09 adopted effective June 11, 2001 (28:11 Md. R. 1055)

Regulation .09 amended effective January 7, 2002 (28:26 Md. R. 2275)

Regulation .09 amended as an emergency provision effective November 3, 2005 (32:25 Md. R. 1938); amended permanently effective March 13, 2006 (33:5 Md. R. 523)

Regulation .09 amended effective May 18, 2016 (43:6 Md. R. 412); June 18, 2018 (45:12 Md. R. 621)

Regulation .09C, D amended effective April 10, 2006 (33:7 Md. R. 675)

Regulation .10 adopted as an emergency provision effective June 29, 1999 (26:15 Md. R. 1146); emergency status expired December 25, 1999

Regulation .10 adopted effective May 1, 2000 (27:8 Md. R. 806)

Regulation .10B, C amended effective April 10, 2006 (33:7 Md. R. 675)

Regulation .10C amended effective October 20, 2008 (35:21 Md. R. 1828); February 20, 2012 (39:3 Md. R. 260); February 27, 2017 (44:4 Md. R. 255); May 18, 2020 (47:10 Md. R. 520)

Regulation .11 adopted effective January 7, 2002 (28:26 Md. R. 2275)

Regulation .11 amended as an emergency provision effective November 3, 2005 (32:25 Md. R. 1938); amended permanently effective March 13, 2006 (33:5 Md. R. 523)

Regulation .11 amended effective February 20, 2012 (39:3 Md. R. 260)