R590-147-4. Annual and Quarterly Statement Filings

(1) An annual statement, quarterly statement, and any required supplemental schedule, exhibit, or document shall be prepared according to the latest edition of the NAIC annual and quarterly statement instructions and the Accounting Practices and Procedures Manual published by the NAIC. (2)(a) An insurer shall file its annual statement, quarterly statement, and any required supplemental schedule, exhibit, or document electronically with the NAIC according to the NAIC annual and quarterly statement instructions. (b) A foreign insurer or an alien insurer may not file a paper copy of any document required by Subsection (1) with the department, unless specifically requested by the commissioner. (3) NAIC and department filing instructions, including due dates, may be found at the following websites: www.naic.org and https://insurance.utah.gov.