2012 End of Year Filing Procedures

COMMISSIONER OF SECURITIES & INSURANCE MONICA J. LINDEEN COMMISSIONER O FFICE OF THE MONTANA STATE AUDITOR ADVISORY MEMORANDUM To: Surplus Lines Agents From: MONICA J. LINDEEN - Commission r of Securities and Insurance, Montana State Auditor Date: December 20, 2012 2012 END OF YEAR FILING PROCEDURES Surplus lines tax payments for calendar year 2012 surplus lines filings are due or must be postmarked by April 1, 2013. Tax payments may be sent in after March 2, 2013. All agents are required to file a statement with the Office of the Commissioner of Securities and Insurance, Montana State Auditor (CSI), even if no premiums have been written in Montana. A zero-premium filing form can be obtained at http://sao.mt.gov/SurplusLines/pdf/zero%20payment%20form.pdf. Surplus lines agents have until March 2, 2013, to electronically file outstanding 2012 surplus lines filings. Paper surplus lines filings must be postmarked by March 2, 2013, to be entered in the 2012 tax statement. For those paper filings postmarked by March 2, 2013, please allow two weeks (March 16, 2013) for the CSI to enter those polices into the CSI database and then you will be able to view or print your 2012 surplus lines filings. All agents should review their 2012 tax statement for accuracy, which may be obtained at https:/Isvc.mt.gov/csi/surplusllogin.aspx. If errors are noted and corrections need to be made to your statement, please contact Pam Daugherty at (406) 444-9751 or by email at pdaugherty@mt.gov. If you need an extension from the April 1, 2013, tax payment deadline, please contact Tim Morris at s filings. All agents should review their 2012 tax statement for accuracy, which may be obtained at https:/Isvc.mt.gov/csi/surplusllogin.aspx. If errors are noted and corrections need to be made to your statement, please contact Pam Daugherty at (406) 444-9751 or by email at pdaugherty@mt.gov. If you need an extension from the April 1, 2013, tax payment deadline, please contact Tim Morris at (406) 444-4489 or tmorris@mt.gov. If additional time is needed to correct the agent's statement, an extension will be given until the errors are corrected . The CSI will not assess a late payment penalty when the CSI has been notified of an error. Phone: 1-800-332-6148/ (406) 444-2040 / Main Fax: (406) 444-3497 Securities Fax: (406) 444-5558/ PHS Fax: (406) 444-1980 / Legal Fax: (406) 444-3499 840 Helena Ave., Helena MT 59601 Website: www.csi.mt.gov E-Mail: csi@mt.gov As a reminder, after March 2, 2013, and prior to April 1, 2013, surplus lines agents are required to send a copy of the agent payment voucher or agent tax statement and one check that includes premium taxes, fire taxes, and stamping fees, payable to the: Montana State Auditor 840 Helena Avenue Helena, MT 59601 If you have any questions regarding this matter, please contact Pam Daugherty or Tim Morris.