Premium Tax Survey
Because different agencies may be responsible for the areas this survey addresses, we request that the chief insurance financial regulator of each state be responsible for contacting the appropriate
agencies so that accurate responses may be obtained. This survey is addressing premium tax calculation for those companies that pay premium tax in your state. The survey excludes surplus lines
companies that may pay a tax in your state. The survey excludes unauthorized or direct placement business that may be required to pay tax in your state. The survey is to gain information on basic
premium tax collection and calculation for your state.
The Blanks Working Group has been charged with surveying the states to determine the requirements for reporting premium for taxation and assessment purposes.
Please respond to this survey by November 20, 2008.
If answer differs by type of premium, please indicate such in the appropriate
column (s).
All Premium
Adm L P/C H Life Premium P & C Premium Health Premium Annuity Premium HMO
1. In your state does the Department of Insurance collect premium tax filings? Yes No Yes No Yes No Yes No Yes No Yes No
Alabama X X X X X
Alaska X X X X X X
Arkansas X X X X X X X
Arizona X X X X
California X X X X X X
Colorado X X X X
Connecticut X X X X
Delaware X X X X X X
DC X X X X X X X
Florida X X X X
Georgia X X X X
Hawaii X X X X X X
Idaho X X X X X X
Illinois X X X X
Indiana X X X X X X
Iowa X X X X
Kansas X X X X
Kentucky X X X X
Louisiana X X X X
Maine X X X X
Maryland X X X X
Massachusetts
Michigan
Minnesota
Mississippi X X X X
Missouri X X X X X X
Montana X X X X
Nebraska X X X X X X
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Nevada - General premium tax paid is collected by the Department of Taxation: DOI collects Surplus
lines taxes and Captive premium taxes. (yes & no) X X X X X
New Hampshire X X X X X
New Jersey
New Mexico X X X X
New York
North Carolina - Prem taxes for surplus lines companies and risk retention groups (RRGs) are collected
by the Department of Insurance. All other collected by the NC Dept of Revenue X X X X X X X
North Dakota - annuities not taxed X X X X
Ohio X X X X X X
Oklahoma X X X X X X X
Oregon X X X X
Pennsylvania X X X X
Rhode Island X X X X
South Carolina X X X X
South Dakota X X X X
Tennessee X X X X
Texas
Utah X X X X X X
Vermont X X X X
Virginia X X X X X X
Washington X X X X X X
West Virginia X X X X X X
Wisconsin X X X X
Wyoming X X X X
51 33 12 33 12 33 12 33 12 4 14 9 9
45 45 45 45
2. Are audits performed on the premium tax filing? Yes No Yes No Yes No Yes No Yes No Yes No
Alabama X X X X
Alaska X X X X X X
Arkansas X X X X X X X
Arizona X X X X
California X X X X X X
Colorado X X X X
Connecticut X X X X
Delaware
DC X X X X X X
Florida X X X X
Georgia X X X X
Hawaii X X X X X X
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Adm L P/C H Life Premium P & C Premium Health Premium Annuity Premium HMO
Idaho X X X X X
Illinois X X X X X X
Indiana X X X X X X
Iowa X X X X
Kansas X X X X
Kentucky X X X X
Louisiana X X X X
Maine X X X X
Maryland X X X X
Massachusetss
Michigan
Minnesota
Mississippi X X X X
Missouri X X X X X
Montana X X X X
Nebraska X X X X X X
Nevada X X X X
New Hampshire X X X X X
New Jersey
New Mexico X X X X
New York
North Carolina X X X X
North Dakota
Ohio X X X X X X
Oklahoma X X X X X X X
Oregon X X X X X X
Pennsylvania X X X X X X
Rhode Island X X X X X X
South Carolina X X X X
South Dakota X X X X
Tennessee X X X X
Texas
Utah X X X X X X
Vermont X X X X
Virginia X X X X X X
Washington X X X X X X
West Virginia X X X X
Wisconsin X X X X
Wyoming X X X X
51 42 1 42 1 42 1 42 1
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43 43 43 43
(Respond "yes" if authority exists even if none have been conducted.)
a. Desk Audit Yes No Yes No Yes No Yes No Yes No Yes No
Alabama X X X X
Alaska X X X X X X
Arkansas X X X X X X X
Arizona X X X X
California X X X X X X
Colorado X X X X
Connecticut X X X X
Delaware X X X X
DC X X X X X X X
Florida X X X X
Georgia X X X X
Hawaii X X X X X X
Idaho X X X X
Illinois X X X X
Indiana X X X X X X
Iowa X X X X
Kansas X X X X
Kentucky
Louisiana X X X X
Maine X X X X
Maryland X X X X
Massachusetts
Michigan
Minnesota
Mississippi X X X X
Missouri X X X X X
Montana X X X X
Nebraska X X X X X X
Nevada - by Taxation X X X X
New Hampshire X X X X X
New Jersey
New Mexico X X X X
New York
North Carolina X X X X
North Dakota X X X X
Ohio X X X X X X
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Oklahoma X X X X X X X
Oregon - Only for retaliatory tax filings and Fire marshall tax filings X X X X X X
Pennsylvania X X X X
Rhode Island X X X X X X
South Carolina X X X X
South Dakota X X X X
Tennessee X X X X
Texas
Utah X X X X X X
Vermont X X X X
Virginia X X X X X X
Washington X X X X
West Virginia X X X X
Wisconsin X X X X
Wyoming X X X X
51 43 1 44 0 44 0 43 1
44 44 44 44
b. On-site audit Yes No Yes No Yes No Yes No Yes No Yes No
Alabama X X X X
Alaska X X X X X X
Arizona
Arkansas X X X X X X
California X X X X X X
Colorado X X X X
Connecticut
Delaware
DC
Florida X X X X
Georgia
Hawaii
Idaho X X X X
Illinois X X X X
Indiana X X X X
Iowa X X X X
Kansas X X X X
Kentucky
Louisiana X X X X
Maine X X X X
Maryland X X X X
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Massachusetts
Michigan
Minnesota
Mississippi X X X X
Missouri X X X X X
Montana X X X X
Nebraska X X X X X X
Nevada - by DOI Examiners X X X X
New Hampshire X X X X
New Jersey
New Mexico X X X X
New York
North Carolina - Examiners review this during the fianncial examination but only once every five years. X X X X
North Dakota X X X X
Ohio X X X X X X
Oklahoma X X X X X X X
Oregon X X X X
Pennsylvania X X X X
Rhode Island X X X X X X
South Carolina X X X X
South Dakota X X X X
Tennessee X X X X
Texas
Utah X X X X X X
Vermont X X X X
Virginia
Washington X X X X
West Virginia X X X X
Wisconsin X X X X
Wyoming - we would include premium tax testing during our regular domestic exams X X X X
51 23 14 24 13 24 13 23 14
37 37 37 37
3. Is the filing information matched with information from the annual statutory financial
statement? Yes No Yes No Yes No Yes No Yes No Yes No
Alabama (a) X X X X
Alaska (a,b,c) X X X X X X
Arkansas (a,b,c,d) X X X X X X X
Arizona (c) X X X X
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California (a,b,c,d) X X X X X X
Colorado (c) X X X X
Connecticut (c) X X X X
Delaware (c) X X X X
DC (c) X X X X
Florida (c) X X X X
Georgia (c) X X X X
Hawaii (c) X X X X X X
Idaho (a,b,c) X X X X
Illinois (c) X X X X
Indiana (c) X X X X X X
Iowa (c) X X X X
Kanas (a,b,c) X X X X
Kentucky X X X X
Louisiana (c) X X X X
Maine (c) X X X X
Maryland (c) X X X X
Massachusetts
Michigan
Minnesota
Mississippi (c) X X X X
Missouri (c) X X X X X
Montana (a,b,c) X X X X
Nebraska (c) X X X X X X
Nevada (c) X X X X X
New Hampshire (c) X X X X X
New Jersey
New Mexico (a,b,c) X X X X
New York
North Carolina (c) X X X X
North Dakota (c) X X X X
Ohio (a,b,c,d) X X X X X X
Oklahoma (a,b,c) X X X X X X X
Oregon (b,c) X X X X
Pennsylvania (c) X X X X
Rhode Island (c) X X X X
South Carolina (a,b,c) X X X X
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South Dakota (b) X X X X
Tennessee (a,b,c,d) X X X X
Texas
Utah (a,b,c) X X X X X X
Vermont (c) X X X X
Virginia (a,b,c) X X X X X X
Washington (c) X X X X X X
West Virginia (c) X X X X
Wisconsin (c) X X X X
Wyoming (a,b,c) X X X X
51 44 1 44 1 44 1 44 1
45 45 45 45
If yes, by:
a. Schedule T Yes No Yes No Yes No Yes No Yes No Yes No
Alabama X X X X
Alaska X X X X X X
Arkansas X X X X X X X
California X X X X X X
Idaho X X X X
Kansas X X X X
Montana X X X X
New Mexico X X X X
Ohio X X X X X X
Oklahoma X X X X
South Carolina X X X X
Tennessee X X X X
Utah X X X X X X
Virginia X X X X X X
Wyoming X X X X
15 10 5 10 5 10 5 10 5
15 15 15 15
b. State Page Yes No Yes No Yes No Yes No Yes No Yes No
Alaska X X X X X X
Arkansas X X X X X X X
California X X X X X X
Idaho X X X X
Kansas X X X X
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Montana X X X X
New Mexico X X X X
Ohio X X X X X X
Oklahoma X X X X
Oregon X X X X
South Carolina X X X X X X
South Dakota X X X X
Tennessee X X X X
Utah X X X X X X
Virginia X X X X X X
Wyoming X X X X
16 14 2 14 2 14 2 14 2
16 16 16 16
c. Both Schedule T and State Page Yes No Yes No Yes No Yes No Yes No Yes No
Alaska X X X X X X
Arkansas X X X X X X X
Arizona X X X X
California X X X X X X
Colorado X X X X
Connecticut - also assets page & U&I Exhibits X X X X
Delaware X X X X
DC X X X X X X X
Florida X X X X
Georgia X X X X
Hawaii X X X X X X
Idaho X X X X
Illinois X X X X
Indiana X X X X X X
Iowa X X X X
Kansas X X X X
Louisiana X X X X
Maine X X X X
Maryland X X X X
Missouri X X X X X
Mississippi X X X X
Montana X X X X
Nebraska X X X X X X
Nevada X X X X
New Hampshire X X X X X
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New Mexico X X X X
North Carolina X X X X
North Dakota X X X X
Ohio X X X X X X
Oklahoma X X X X X X X
Oregon X X X X
Pennsylvania X X X X
Rhode Island X X X X
South Carolina X X X X
Tennessee X X X X
Utah X X X X X X
Vermont X X X X
Virginia X X X X X X
Washington X X X X X
West Virginia X X X X
Wisconsin X X X X
Wyoming X X X X
42 39 3 39 3 39 3 39 3
42 42 42 42
d. Other page(s). Please specify:________________________________________
Arkansas - page 34 ARK HMO Page 8 Underwriting and Investment HMO
California - Assets/Liability, Surplus & Other Funds/Statement of Income/ State page
Ohio - Data fromother filings and other state agencies, particularly with regard to exemp premiums, tax
credits, etc.
Tennessee - Schedule D, F, and Y for P&C, Schedule Y for Life
4. Is the premium information reported on the premium tax filing for purposes of calculating
premium tax defined? (Check all that apply) Yes No Yes No Yes No Yes No Yes No Yes No
Alabama X X X X
Alaska X X X X X X
Arkansas X X X X X X X
Arizona X X X X
California X X X X X X
Colorado X X X X
Connecticut X X X X
Delaware X X X X
DC X X X X
Florida X X X X
Georgia X X X X
Hawaii X X X X X X
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Idaho X X X X
Illinois X X X X
Indiana X X X X
Iowa X X X X
Kansas X X X X
Kentucky X X X X
Louisiana X X X X
Maine X X X X
Maryland X X X X
Massachusetts
Michigan
Minnesota
Missouri X X X X X X
Mississippi X X X X
Montana X X X X
Nebraska X X X X X
Nevada X X X X
New Hampshire X X X X X
New Jersey
New Mexico X X X X
New York
North Carolina X X X X
North Dakota X X X X
Ohio X X X X X X
Oklahoma X X X X X X X
Oregon - for retaliatory tax filings X
Pennsylvania X X X X
Rhode Island X X X X
South Carolina X X X X
South Dakota X X X X
Tennessee X X X X
Texas
Utah X X X X X X
Vermont X X X X
Virginia X X X X X X
Washington X X X X X X
West Virginia X X X X
Wisconsin X X X X
Wyoming X X X X
51 44 1 43 1 43 1 43 1
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45 44 44 44
If yes, defined by:
a. State statute Code cite: ____________________________ Yes No Yes No Yes No Yes No Yes No Yes No
Alaska Cite: 21.09.210, 21.90.900(35) X X X X X X
Alabama - Ala. Code Section 27-4A-2 and 27-4A-3 X X X X
Arkansas - 26-57-601 premium tax (et. seq.)
23-61-703 cfrf
23-63-102 retaliatory tax
23-62-107 wet marine
23-63-1614 captive
23-73-105 fmaa
23-75-119 hms
23-76-131 hmo
23-91-226 legal insurance
23-100-104 fraud fee
26-57-614 fprf
workers
11-9-303 State statutecomp Code cite: ARS 20-224 states " ......total direct premium income including
Arizona - X X X X
policy membership and other fees and all other considerations for insurance from all classes of business
whether designated as a premium or otherwise received by it during the preceding calendar year on account
of policies and contracts covering property, subjects or risks located, resident or to be performed in this state,
after deducting from such total direct premium income applicable cancellations, returned premiums, the
amount of reduction in or refund of premiums allowed to industrial life policyholders for payment of
premiums direct to an office of the insurer and all policy dividends, refunds, savings coupons and other
similar returns paid or credited to policyholders within this state and not reapplied as premiums for new,
additional or extended insurance. No deduction shall be made of the cash surrender values of policies or
contracts. Considerations received on annuity contracts, as well as the unabsorbed portion of any premium
deposit, shall not be included in total direct premium income, and neither shall be subject to tax X X X X X
California - California Revenue & Taxation Code 12221, CA Insurance Code Sections 995.5 and 1530 X X X X X X
Colorado - CRS 10-3-209 X X X X
Connecticut - Conn Gen. Stat. 12-201 X X X X
Delaware - Cite: 18 Del. C 702 et al X X X X
DC - DC Official Code 47-2608 X X X X X X
Florida - code: Section 624 509 Florida Statutes X X X X
Georgia - O.C.G.A. 33-8-4 X X X X
Hawaii - Hawaii Revised Statutes ("HRS") 431:7-202 and 431:10-218 X X X X X X
Idaho Cite - 41-402 X X X X
Illinois - Cite 215 ILCS 5/409 X X X X
Indiana - IC 27-1-18-2 & IC 27-13-29-1-HOM exclusion X X X X
Iowa - Cite - 432 X X X X
Kansas 0 KSA 40-252 X X X X
Kentucky - KRS 136.320(4); 136.340; 136.350-370; 136.392(l) X X X X
Louisiana - LRS 22:5(13), 22:1066 X X X X
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Maryland - Insurance Art. Annotated Code of MD - Title 6 X X X X
Mississippi - code 27-25-103, 27-15-109 X X X X
Missouri - 148.320-148.330-148.340.148.350-148.376-148.380 X X X X
Montana - Section 33-2-705, MCA X X X X
Nebraska - Cite: 77-908 & 44-150 X X X X X
Nevada - NRS 680B.025 to NRS 680 B.039 Inclusive X X X X
New Hampshire - NH RSA 400-A:31 X X X X X
New Mexico X X X X
North Carolina - Cite NCGS 58-6-25, NCGS 58-21-85 (Surplus Lines) NCGS 58-22-20(3)(a) RRGs X X X X
North Dakota - ND Cent. Code Section 26.1-03-17 X X X X
Ohio - Cite 5729.02, 5729.03 and 5825.18 Ohio Revised Code (ORC) X X X X X X
Oklahoma - Title 36 Section 624 X X X X X X X
Oregon - Oregon Revised Statute 731.808 X X X X
Pennsylvania - Article IX of Tax Reform Code of 1971 X X X X
Rhode Island - Cite 44-17-2 X X X X
South Carolina Section 38-7-20, SC Code of Laws X X X X
South Dakota SDCL 10-44 X X X X
Tennessee - Title 56, Chapter 4 and variuod other cites in Titles 56 and 50 of the TCA X X X X
Utah - Utah Code Ann. 59-9-101 X X X X X X
Vermont Title 32 8551,8554 X X X X
Virginia - 58-1-25-- of the Code of Viriginia X X X X X X
West Virginia - 33-3-14-14a-14b-14c-14d-15-17-33 X X X X
Wisconsin - Code: 600.03(38) X X X X
Wyoming - Wyo. Stat. 26-4-103 X X X X
43 43 0 43 0 43 0 43 0
43 43 43 43
b. Regulation Regulation cite: ________________________ Yes No Yes No Yes No Yes No Yes No Yes No
Alaska X X X X X X
Arkansas - Rule 56 CFRF X X X X
Arizona - Regulation cite: HMO's only : R20-6-405(E)(14) "Net charges" means the total of all sums prepaid
by or for all enrollees, less approved refunds, adjustments and deductions, as consideration for Health Care
Services of a Health Care Plan under an Evidence of Coverage. X X X X X
California X X X X X X
Illinois Cite 50 ILL ADMIN Code 2500 X X X X
Iowa X X X X
Maryland - MD Regs. 31.06.01-31.06.06 X X X X
Montana X X X X
Nevada - NAC 680.B.095 X X X X
New Hampshire X X X X
New Mexico X X X X
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Ohio X X X X X X
Oklahoma X X X X
Rhode Island X X X X
Tennessee X X X X
Utah X X X X X X
Washington Revised Code of WA: 48.14.020,48.14.201,48.14.30 X X X X X
Wyoming - Insurance Department Regulations, Chapter 38 X X X X
18 8 10 8 10 8 10 8 10
18 18 18 18
c. Agency practice/determination and or tax form instructions. Reference: ________________ Yes No Yes No Yes No Yes No Yes No Yes No
Alaska X X X X X X
Arkansas - 26-57-601 premium tax (et. seq.)
23-61-703 cfrf
23-63-102 retaliatory tax
23-62-107 wet marine
23-63-1614 captive
23-73-105 fmaa
23-75-119 hms
23-76-131 hmo
23-91-226 legal insurance
23-100-104 fraud fee
26-57-614 fprf
11-9-303 workers comp X X X X X X X
California - tax forms & instructions X X X X X X
Colorado X X X X
Delaware X X X X
Illinois - As shown on the Annual Statement X X X X
Indiana - reference www.in.gov/idoi/2369 X X X X
Iowa X X X X
Maryland X X X X
Montana X X X X
Nevada - http://tax.state.nv.us/forms.htm X X X X
New Hampshire X X X X X
North Dakota - Reconciled Tax Statement at http://www.nd.gov/eforms/doc/sfn11050.pdf X X X X
Ohio - General premium tax return instructions are located online at http://ohio insurance
.gov/Company/statform.htm. More specific instructions are also on the actual online premium tax returns,
which can be viewed through the same link by selecting company type and then the tax return to be filed. X X X X X X
Oklahoma - reference:Tax forms X X X X X X X
Rhode Island X X X X
South Carolina - Tax Return Instructions X X X X
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Tennessee X X X X
Utah - Tax form instruction X X X X X X
West Virginia X X X X
Wyoming X X X X
21 15 6 15 6 15 6 15 6
21 21 21 21
d. Other. Please specify; _____________________________________________________
Ohio - Attorney General Opinion X X X X
Nevada - Capitve tax and forms NRS 694C.450 to 694C.060 inclusive X X X X
2 2 0 2 0 2 0 2 0
2 2 2 2
5 a. If the state defines taxable premium, what is the definition?
i. Premium on contracts delivered in the state. Yes No Yes No Yes No Yes No Yes No Yes No
Alaska X X X X X X
Arkansas X X X X X X X
Arizona X X X X
California X X X X X X
Idaho X X X X
Iowa X X X X
Kentucky X X X X
Montana X X X X
Nevada X X X X
New Hampshire X X X X
North Dakota X X X X
Ohio X X X X X X
Oklahoma X X X X
Rhode Island X X X X
South Carolina X X X X
Tennessee X X X X
Utah X X X X X X
17 1 16 2 15 1 16 1 16
17 17 17 17
ii. Premium on contracts issued in the state. Yes No Yes No Yes No Yes No Yes No Yes No
Alaska X X X X X X
Arizona X X X X
California X X X X X X
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Idaho X X X X
Iowa X X X X
Kentucky X X X X
Montana X X X X
Nevada X X X X
New Hampshire X X X X
New Mexico X X X X
North Dakota X X X X
Ohio X X X X X X
Oklahoma X X X X
Rhode Island X X X X
South Carolina X X X X
Tennessee X X X X
Utah X X X X X X
Vermont - Property & Casualty X X X X
Virginia X X X X X X
19 5 14 6 13 5 14 5 14
19 19 19 19
iii. Premium collected in the state. Yes No Yes No Yes No Yes No Yes No Yes No
Alaska X X X X X X
Arizona X X X X
California X X X X X X
Idaho X X X X
Indiana X X X X
Iowa X X X X
Kansas X X X X
Kentucky X X X X
Missouri X X X X X
Montana X X X X
Nevada X X X X
New Hampshire X X X X X
North Carolina X X X X
North Dakota X X X X
Ohio X X X X X X
Oklahoma X X X X
Rhode Island X X X X
South Carolina X X X X
Tennessee X X X X
Utah X X X X X X
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Vermont - Life and Accident & Health X X X X
Washington X X X X X
22 7 15 7 15 7 15 7 15
22 22 22 22
iv. Premium paid on risk located in the state. Yes No Yes No Yes No Yes No Yes No Yes No
Alabama X X X X
Alaska X X X X X X
Arizona X X X X
California X X X X X X
Colorado X X X X
Delaware X X X X
DC X X X X X X X
Florida X X X X
Georgia X X X X
Idaho X X X X
Iowa X X X X
Kentucky X X X X
Montana X X X X
Nebraska X X X X
Nevada X X X X
New Hampshire X X X X
North Dakota X X X X
Ohio X X X X X X
Pennsylvania X X X X
Rhode Island X X X X
South Carolina X X X X
Tennessee X X X X
Utah X X X X X X
Washington X X X X X
Wisconsin X X X X
Wyoming X X X X
26 15 11 16 10 17 9 15 11
26 26 26 26
v. Other. Please specify:__________________________________________________
Alabama - 27-4A-3 … each year thereafter, every insurer shall pay to the commissioner a premium tax equal
to the percentage, as set out in this subsection (a), of the premiums received by the insurer for business
done in this state, whether the same was actually received by the insurer in this state or elsewhere:
Arkansas - direct written premium in state
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Arizona - See response to 4c. And reference to "premium income… received by it … on account of policies
and contracts covering property, subjects or risks located, resident or to be performed I this state…
after deducting…" and fro HMO's only " … all sums prepaid by or for all enrollees, less approved refnds,
adjustments and deductions, as consideration for Health Care Service of a Health Care Plan under an
Evidence of Coverage".
California - Gross premiums, less return premiums , received in such year…upon business done in the
state.
Connecticut - The tax is payable on the total net direct premiums received by the insurance company from
policies written on property or risks located or resident in Connecticut.
Florida X X X
Hawaii - see #4 above
Idaho - Premium on policies covering subjects of insurance resident located or performed in this state.
Illinois - 50 ILL ADMIN Code 2510 .20
Kentucky - Generally, on premium receipts for business done in state
Louisiana - N/A
Maryland - Premims allocable to the State
Mississippi - Premium receipts received from and on insurance policies and contracts written in, or
covering risks located in this state.
Nebraska - Nebraska Residents if # of lives exceeds 500
New Hampshire - Premiums written, procured, or received in the state
North Dakota - Gross direct premiums, assessments, membership, subscriber and policy fees, finance and
service charges, less return premiums, refunds, and abatements.
Ohio - ORC 5729.02 and 5725.18:"(P) remiums received [by an authorized insurance company] from
policies covering risks within this state…"
Oregon - the consideration paid by insureds to an insurer for policies of insurance, includes all premiums,
assessments, dues and fees received or derived or obligations taken
South Carolina - Total premiums "written" by the company. Section 38-7-20- SC Code of Laws
South Dakota - Premium collected on risks located in the state
Tennessee - Premium on residents of the State
Utah - "total premium received … from insurance covering propoerty or risks located in this state:
West Virginia - …policies covering risks resident, located or to be performed in this state.
5 b. Does the state define premium as
i. Premium paid Yes No Yes No Yes No Yes No Yes No Yes No
Alaska X X X X X X
Arkansas X X X X X X X
Arizona X X X X
California X X X X X X
Georgia X X X X
Idaho X X X X
Illinois X X X X
Indiana X X X X
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Iowa X X X X
Kansas X X X X
Kentucky X X X X
Louisiana X X X X
Maine X X X X
Mississippi X X X X
Montana X X X X
Nevada NRS 680B.032 X X X X
New Hampshire X X X X
North Carolina X X X X X X
Ohio X X X X X X
Pennsylvania X X X X
Rhode Island X X X X
South Carolina X X X X
Utah X X X X X X
Vermont - Life and Accident & Health X X X X
Washington X X X X X
25 12 13 14 11 12 13 13 12
25 25 25 25
ii. Premium written Yes No Yes No Yes No Yes No Yes No Yes No
Alaska X X X X X X
Arizona X X X X
California X X x X X X
Delaware X X X X
DC X X X X X X X
Idaho X X X X
Illinois X X X X
Iowa X X X X
Kentucky X X X X
Louisiana X X X X
Maine X X X X
Missouri X X X X X
Montana X X X X
Nebraska X X X X X X
Nevada X X X X
New Hampshire X X X X X
New Mexico X X X X
North Carolina X X X X
North Dakota - Per reference on Reconciled Tax Statement X X X X
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Ohio X X X X X X
Oklahoma X X X X X X X
Oregon X X X X
Rhode Island X X X X
South Carolina X X X X
Utah X X X X X X
Vermont - Property & Casualty X X X X
Virginia X X X X X X
Washington X X X X X
West Virginia - 33-43-3(i) X X X X
Wisconsin X X X X
30 21 9 21 9 24 6 23 7
30 30 30 30
iii. Other ____________________________ Yes No Yes No Yes No Yes No Yes No Yes No
Alabama - Other _§27-4A-2 (8) PREMIUMS. All amounts received in cash or otherwise on risks in this state
as consideration for contracts of insurance, less all of the following: a. Insurance premiums returned. b.
Reinsurance premiums from insurance companies authorized to do business in Alabama and subject to the
premium tax provided for in Chapter 4 of Title 27. c. Dividends paid, applied, or left with the company to
accumulate at interest. Premiums shall not include: (i) annuity considerations; or (ii) charges by title insurers
for abstracting, record searching, certificates as to the record title, escrow and closing services and other
related services, or the costs and expenses of examinations of title.
Arizona X
California - The law defines premiums as premium received however, companies have the option to file as
premium written subject to pending regulations. X X X X X X
Colorado - No definition X
Connecticut - The tax is payable on the total net direct premiums received by the insurance company from
policies written on property or risks located or resident in Connecticut. X
Florida : gross amount of such receips X
Hawaii - The Gross Direct Premiums as reported on Sch T/ State Page are reported for tax purposes. X X X X X
Idaho - premium received X
Iowa - premium received X X X X
Kentucky - Generally, on premium receipts for business done in state X
Louisiana - " All sums charged, received or deposited" X
Maryland - Premiums allocable to State as calrified in Code of MD Regs.31.06.01 X
Montana X
Nevada - Net Direct Considerations Written X
New Hampshire - written, procured or received X X X X
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Ohio - Ohio statutes generally state "premiums received" or "premium rate payments received" as reported
in the Annual Statement (A/S). However, premiums received are not reported in the A/S. Ohio Attorney
General opinion further clarifies that ODI Superintendent has the authority to specify premiums written as
reported in the A/S in determining premiums subject to tax. X X X X X X
Rhode Island X
South Dakota - premium collected X
Tennessee - both paid and written X
Utah - "Total premium received" X X X X X X
Wyoming - Total direct premium income received per Wyo. Stat. 26-4-103 X
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5 c. Does your definition of premium, for premium tax calculation purposes, require the splitting
of group contract premium? Yes No Yes No Yes No Yes No Yes No Yes No
Alabama X X X X
Alaska X X X X X X
Arkansas X X X X X X
Arizona X X X X
Colorado X X X X
California X X X X X X
Connecticut
Delaware X X X X
DC X X X X X X X
Florida X X X X
Georgia X X X X
Hawaii X X X X
Idaho X X X X
Illinois X X X X
Indiana X X X X
Iowa X X X X
Kansas X X X X
Kentucky X X X X
Louisiana X X X X
Maine X X X X
Maryland X X X X
Massachusetts
Michigan
Minnesota
Missouri X X X X X
Mississippi X X X X
Montana X X X X
Nebraska
Nevada - NRS 680B.030 (1) … Policies and contracts covering property, subjects or risks located, resident or
to be performed in this State, with proper proportionate allocation of premiums as to such persons, property,
subjects or risks in this State insured under policies and contracts covering persons, preoperty, subjects or
risks located or resident in more than one state. X X X X
New Hampshire X X X X
New Jersey
New Mexico X X X X
New York
North Carolina X X X X
North Dakota
Ohio X X X X X X
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Oklahoma X X X X X X X
Oregon X X X X
Pennsylvania X X X X
Rhode Island X X X X
South Carolina X X X X
South Dakota X X X X
Tennessee X X X X
Texas
Utah X X X X X X
Vermont X X X X
Virginia X X X X
Washington X X X X
West Virginia X X X X
Wisconsin X X X X
Wyoming X X X X
51 12 30 12 30 12 30 12 30
42 42 42 42
If yes, is it based on:
i. Residence Yes No Yes No Yes No Yes No Yes No Yes No
Alabama X X X X
Alaska X X X X X X
Delaware X X X X
Idaho X X X X
Louisiana X X X X
Maryland - Based on size of contract X X X X
Montana X X X X
Nebraska - If lives exceeds 500
New Mexico X X X X
Oklahoma X X X X X X
Tennessee X X X X
West Virginia X X X X
Wyoming - Insurance Department Regulations, Chapter 38 X X X X
13 7 5 8 4 7 5 8 4
12 12 12 12
ii. Property location Yes No Yes No Yes No Yes No Yes No Yes No
Alabama X X X X
Alaska X X X X X X
DC X X X X X X X
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Idaho X X X X
Louisiana X X X X
Maine X X X X
Montana X X X X
New Mexico X X X X
Oklahoma X X X X X X X
Tennessee X X X X
West Virginia X X X X
Wyoming - Insurance Department Regulations, Chapter 38 X X X X
12 7 5 7 5 8 4 7 5
12 12 12 12
iii. Employment location Yes No Yes No Yes No Yes No Yes No Yes No
Alabama X X X X
Alaska X X X X X X
Idaho X X X X
Louisiana X X X X
Maine X X X X
Montana X X X X
New Mexico X X X X
Tennessee X X X X
West Virginia X X X X
9 2 7 2 7 2 7 2 7
9 9 9 9
iv. Other, please specify _________________________
Alabama - premiums received by the insurer for business done in this state, whether the same was actually
received by the insurer in this state or elsewhere
Arizona - See responses to 4.c. and reference to "… covering propoerty, subjects or risks located, resident
or tho be performed in theis state…"
California - The law does not require the splitting of group contract premiums however, the NAIC Rule of
500 applies wherein for groups of less than 500, premiums are allocated to the state of the group policy
holder. For groups of 500 or more, premiums are allocated to the state of residence of each individual
certificate holder of the group.
Connecticut - no position on this issue.
Nevada - ALL three - Statute reference and wording included above
North Dakota - Issue has not been specifically addressed
Ohio - Other, please specify: Ohio computes premium tax on Schedule T. According to A/S instructions,
companies must state at the bottom of Schedule T their bases for allocation of premiums. Ohio generally
accepts companies' allocations when their bases are stated on Schedule T and are reasonable.
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6. Are the following assessments calculated on the same defined premium amount as is done
for premium tax?
a. Guaranty fund. Yes No Yes No Yes No Yes No Yes No Yes No
Alabama X X X X
Alaska X X X X
Arkansas X X X X X X X
Arizona X X X X
Colorado X X X X
California X X X X X X
Connecticut
Delaware X X X X
DC X X X X
Florida X X X X
Georgia
Hawaii - P&C Insurers - Hawaii Ins. Guaranty Assn. - see HRS 431:16-105 (definitions of net direct written
premiums); HIGA deducts dividends from the premiums for assessment purposes. Life/A&H insurers -
Hawaii Life and Disability Ins. Guaranty Assn. see HRS 431:16-205 (definition of premiums).
Idaho X X X X
Illinois - (although not identical language) X X X X
Indiana X X X X
Iowa X X X X
Kansas X X X X
Kentucky X X X X
Louisiana X X X X
Maine X X X X
Maryland X X X X
Massachusetts
Michigan
Minnesota
Mississippi X X X X
Missouri X X X X X
Montana X X X X
Nebraska X X X X X
Nevada - (NRS 687A.060 1c) X X X X
New Hampshire X X X X X
New Jersey
New Mexico X X X X
New York
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North Carolina - Guaranty fund is traxed the same as all other insurance companies. However, monies
collected are kept by the Guaranty Fund and not remitted tdo the Department of Revenue. X X X X
North Dakota X X X X
Ohio X X X X X X
Oklahoma X X X X X X X
Oregon - Limited to the lines of insurance guaranted by the funds X X X X
Pennsylvania X X X X
Rhode Island X X X X
South Carolina X X X X
South Dakota X X X X X X
Tennessee X X X X
Texas
Utah X X X X X X
Vermont X X X X
Virginia X X X X X X
Washington X X X X
West Virginia X X X X
Wisconsin X X X X
Wyoming - Prem. received per W.S. 26-42-107(d). Net direct written prem. per W.S. 26-31-107.
51 28 13 30 11 30 11 29 12
41 41 41 41
If no, please explain and/or give the premium definition used: _______________________
Alaska - Alaska Life and Health Insurance Guaranty Association (Life/Health/Annuity) "..premium received
on business in this state…" AS 21.79.070(c)
Alaska - Alaska Insurance Guaranty Association (Property/Casualty) "..net direct written premiums of each
member insurer for the last year…" AS 21.80.060(a)(3)(A)
Arizona - Unclear if premium amount is identical. Guaranty Fund uses different definitions in AS - 20-66(7)
and 20-681(5)
California - CIC 1063.14(a) - Premiums Charged
Colorado - No definition given
Delaware - 18 Del. C Ch 42 & Ch 44
Kentucky - L&H =KRS 304.36-050(9) and 36.080(1); P&C 304.42-090(3)(b)
Mississippi - written premium
Montana - Health based on premium received rather than written
Nebraska - Annuity Contracts
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Pennsylvania - If no, please explain and/or give the premium definition used: __Under the Pennsylvania
Property & Casualty Insurance Guaranty Association Act, Assessments are based on the net direct written
premiums of the member insurer for the preceding calendar year. Using Statutory Page 14, premiums are
taken from Column 1 - Direct Premiums Written less Column 3 - Dividends Paid on the following lines of
business:
1 Fire
2.1 Allied Lines
3 Farmowners multiple peril
4 Homeowners multiple peril
5.1 Commercial multiple peril (non-liability portion)
5.2 Commercial multiple peril (liability portion)
9 Inland marine
11 Medical malpractice
12 Earthquake
17 Other liability
18 Products liability
22 Aircraft (all perils)
26 Burglary and theft
27 Boiler and machinery
31 Aggregate write-in for other lines of business
As well as the Auto Lines: 19.1 to 21.2.
South Dakota - See adjustments made by the L, H & A Guaranty Association Model Act Assessment Base
Reconciliation Exhibit in the Annual Statement.
Virginia - net direct written premiums excludes dividends paid or credited to policyholdrs under the
Guaranty Association statutes in Virginia, (Chapters 16 and 17 of Title 38.2 of the Code of Virginia). While
the premium tax definition does not allow for the deduction of dividends paid.
Wyoming - Our administrators obtain premium info directly from other sources (NOLHGA, NAIC).
b. Other assessment (e.g. fair plan, fire, workers compensation, health, etc.). Yes No Yes No Yes No Yes No Yes No Yes No
Alabama X
Alaska - Comprehensive Health Insurance Association (High Risk) " … major medical premiums received
from or on behalf of state residents.." AS 21.21.55.220 X
Alaska - Workers Compensation Assigned Risk Pool - premiums written in such state as shown by the
records of the National Council on Compensation Insurance. Plan of Operations, Paragraph 9.
Arkansas X X X X X X
Arizona X
California X X X X X X
Colorado X
DC X
Florida - workers compensation X
Hawaii - Worker's Compensation Special Compensation Fund Assessment X
Hawaii - Insurance Regulation Fund Assessment X
Illinois - yes for fair plan. No for fire, which is based on gross premiums rather than net.
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Indiana X
Iowa X
Kentucky X
Louisiana - Fire X
Maine X
Maryland - N/A; outside of MD Ins. Adm. Area of jurisdicition.
Mississippi X
Missouri X X X X
Montana X
Nebraska X
Nevada X
New Hampshire X
New Mexico X
North Dakota X
Ohio X X X X X X
Oklahoma X
Oregon X
Rhode Island X
South Carolina - Various - according to the individual assessment
Tennessee X
Utah X X X X X X
Vermont X
Virginia X
Washington X
West Virginia X
Wisconsin X
Wyoming X
39 18 12 3 2 6 2 4 2
30 5 8 6
i. Please list ______________________________________________________
Alabama - Alabama Health Insurance Plan
Arkansas - CHIP POOL - Health Premiums Written
Arizona - Fraud fund, Health Care Appeals Fund, Market Assistance Program
California - all of the above examples
DC - L & H Guaranty fund; P&C Guaranty fund : Workers Comp; Health
Kentucky - Assigned Claims KRS 304.39-17(l)
Maine - Workers Compensation and Fire
Mississippi - varies - assessment/participation based on proporation of premium written; assessment amount
established by statute
Montana - Health - premium received
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Nebraska - Workers Compensation
Nevada - Fraud Assessment, Workers Compensation X
New Hampshire - workers compensations _ paid losses
North Dakota - Comprehensive Health Associatino of North Dakota (CHAND)
Ohio - Auto Insurance Plan, Fair Plan
Oklahoma - Workers Compensation
Oregon - fire marshall tax, funding assessment for OID
Utah - Workers Compensation
Virginia - Bureau of Insurance Maintenance Assessment, Fire, Flood, Heat and Fraud
Washington - FAIR Plan and Fire assessments are based on written premium
West Virginia - Fair Plan and Workers Compensation surcharge.
Wyoming - Wyo. Health Ins. Pool (WHIP), and Wyo. Small Emp. Health Rein. Prog. (WSEHRP)__
ii. If no, please explain and/or give the premium definition used: _____________________
Arkansas - Health Premiums only for CHIP Pool
Arizona - See response to number7 below.
California - Not subject to premium tax in CA.
Nebraska - losses
New Hampshire - Insurance Department Administrative Assessment
Oregon - WCD Premium Assessment uses earned premium
Utah - Premium Income Received
Wyoming - Premiums written (WHIP)
7. If assessments are levied on something other than premium, please describe___________________________
Arizona - based on lines of business
Kentucky - Fair Plan KRS 304.35-030(l)
Mississippi - reger 6. b. ii
Nevada - Cost Stabilization based on appropriated funds determined by Legislature divided by P/C Carriers
per NAC 679B.158 Assessment of NAIC - set dollar amount by legislature NAC 680B.070.
Oregon - Oregon Medical Insurance Pool assessment is based on # of lives.
South Dakota - "losses paid" for subsequent injury fund
Wyoming - Premium tax liability (WSEHRP)
Comments: _________________________________________________________________________________________________________________________________________
Alaska - Annuity premiums are not taxed.
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Arkansas - 26-57-601 premium tax (et. seq.)
23-61-703 cfrf
23-63-102 retaliatory tax
23-62-107 wet marine
23-63-1614 captive
23-73-105 fmaa
23-75-119 hms
23-76-131 hmo
23-91-226 legal insurance
23-100-104 fraud fee
26-57-614 fprf
11-9-303 workers comp
Arizona _ Comments: Regarding 5.b.iii. - We find at least 3 definitions in ARS Title 20. See ARS 20-
661(7) and 20-681(5) in our P/C and L/D Guaranty Fund articles, respectively, and also "Premium Defined"
in Chapter 5 The Insurance Contract, Article 1 In General, subsection 20-1103 which states "Premium" is the
consideration for insurance, by whatever name called.
DC - (1) HMO premium tax effective January 1, 2009 )DC Official Code 31-3401) (2) L&H Guaranty Fund administered by DC L&H Guarant Fund (DC Offcial Code 31 - 5401); (3) Workers Compensation
assessment administered by DC Department of Employment Services (DC Official Code 32 -1541); (4) Health assessment administered by DC Department of Health (DC Official Code 44-301.9)
Georgia - Guaranty fund, fair plan, workers comp are calculated and assessed by other agencies.
Hawaii - For Hawaii premiums tax filings, the insurers report the direct premiums as reported in the Schedule T and State page. The P&C premiums are written while the Life/A&H can either be written or received (pre
the NAIC Annual Statement Instructions).
Maine - Answers to questions 1 - 5 and 6b provided by Richard Truman in Revenue Services
Montana - workers compensation assessment based on benefit and loss payments
New Hampshire - Q 5a. Iv. And 5b. i. Are not premiums "paid to a company" the same as premiums "received" by the company? Would "received" be a better descsription than "paid to"?
Q. 5a. V. NH taxable premiums are defined as ".. All such premium… written, procured, or received in this state Shall be deemed written on property, subjects or risks located, resident or to be performed in this state
except…" premiums properly allocated and a tax paid to another state, and premiums written outside the United States of America.
Q. 5. c. There is no explicit language that requires the splitting of group contract premuims. If received in NH, the entire prmeium is taxable unless it is properly allocated to and a tax paid to another state.
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Ohio - The basis for reporting premiums by state in Schedule T and state pages should be uniform by state and should be defined by the NAIC. The main problems Ohio sees are: (1) Employer group accident & health
policies where employees are issued certificates and reside in other states, i.e. location of employer vs. residence of insureds; (2) Individual cross-border issues i.e. location of agent or insured vs. situs of risk; (3) Group
life insurance policies where master policy is marketed and issued to a group or a non-fraternal association located in one state, which then issues individual certificates to association members in other states, and (4)
Life insurance policy renewal payments where the policyholder has moved to a different state where the insurer is not licensed, i.e. are renewal premiums to be reported in the new state of residence, even though not
authorized? Which Department has the authority to tax the premiums or is any state taxing these premiums? Also, Medicare prescription drug premiums need to be broken out, since they are exempt from tax and are not
stated separately in the state pages.
Tennessee - for details on the Life and A&H guaranty fund please ocntact Renee Birdwell 615-242-8758 ad P&C Guaranty fund contact Ivy Neimann 615-242-6839.
Utah - Our answers are based on responses from the Utah Attorney General's Office and the Utah State Tax Commission. There is no Utah case law regarding the allocation of premium tax in Utah. Please see the
attached Word file for the Utah Attorney General's opinion regarding the Utah statute and case law from other states that may have bearing on how a similar case would be decided in Utah.
Vermont - The definitions and instructions currently used to define taxable premiums are being reviewed and may be clairifed in the near future.
Wyoming - Our Department has always collected premium taxes on a direct written basis from data located
on the State Pages in the Annual Statement.
** x - indicates a response based on the state's other responses to the survey. **
Alabama
Responder's Contact Information
Name: Richard Ford
Department/State: Alabama Department of Insurance
Telephone Number: 334-241-4155
Email Address: rebecca.nesheim@alaska.gov; gloria.glover@alaska.gov
Alaska
Responder's Contact Information
Name: Rebecca Nesheim/ Gloria Glover
Department/State:Alaska Division of Insurance
Telephone Number: 907-465-2584 / 907-269-7903
Email Address: rebecca.nesheim@alaska.gov; gloria.glover@alaska.gov
Arizona
Responder's Contact Information
Name: Kelly Stephens
Department/State:Arizona Division of f Insurance
Telephone Number: 602-364-3964
Email Address: kstephens@azinsurance.gov
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Arkansas
Responder's Contact Information
Name: Pat Looney
Department/State:Arkansas Insurance Department
Telephone Number: 501-371-2613
Email Address: pam.looney@arkansas.gov
California
Responder's Contact Information
Name: David Langenbacher
Department/State: State of California Department of Insurance
Telephone Number: 213-346-6364
Email Address: langenbacherD@insurance.ca.gov
Colorado
Responder's Contact Information
Name: Ray Akers
Department/State: Colorado Div of Insurance
Telephone Number: 303-894-7836
Email Address: ray.akers@dora.state.co.us
Connecticut
Responder's Contact Information
Name: Kathy Belfi
Department/State: Connecticut Department of Insurance
Telephone Number: 860-297-3968
Email Address: Kathy.Belfi@ct.gov
Delaware
Responder's Contact Information
Name: Ann Fletcher, Tax Coordinator
Department/State: Delaware Insurance Department
Telephone Number: 302-674-7383
Email Address: ann.fletcher@state.de.us
District of Columbia
Responder's Contact Information
Name: Alvin James
Department/State: Department of Insurance, Securities and Banking; District of Columbia
Telephone Number: 202-442-7772
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Email Address: alvin.james@dc.gov
Florida
Responder's Contact Information
Name: Stephen Szyupula
Department/State:Florida Office of Insurance Regulation.
Telephone Number: 850-413-3825
Email Address: steve.szypula@floir com
Georgia
Responder's Contact Information
Name: M. Linda Brooks
Department/State: Georgia Department of Insurance
Telephone Number: 404-656-7551
Email Address: lbrooks@oci.ga.gov
Hawaii
Responder's Contact Information
Name: Susan Hansen
Department/State: State of Hawaii, Dept of Commerce & Consumer Affairs, Insurance Division
Telephone Number:808-586-7381
Email Address: shansen@dcca.hawaii.gov
Idaho
Responder's Contact Information
Name: Kathy Miller
Department/State: Idaho Department of Insurance - Premium Tax Section
Telephone Number: 208-334-4282
Email Address: kathy.miller@doi.idaho.gov
Illinois
Responder's Contact Information
Name: ___John P. O'Brien__
Department/State: Illinois Division of Insurance
Telephone Number: _____217-782-0055
Email Address: John.P.Obrien@illinois.gov
Indiana
Responder's Contact Information
Name: Dynthia D. Donovan
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Department/State: Indiana Department of Insurance
Telephone Number: 317-232-2408
Email Address: cdonovan@idoi.in.us
Iowa
Responder's Contact Information
Name: Donna Flamm
Department/State: Iowa Insurance Division
Telephone Number: 515-242-5178
Email Address: donna.flamm@iid.iowa.gov
Kansas
Responder's Contact Information
Name: Sabrina Wells
Department/State: Kansas Department of Insurance
Telephone Number: 785-291-3191
Email Address: swells@ksinsurance. org
Kentucky
Responder's Contact Information
Name: David Hurt
Department/State: Kentucky Department of Insurance
Telephone Number: 502-564-6082
Email Address: david.hurt@ky.gov
Louisiana
Responder's Contact Information
Name: Tommy Coco
Department/State: Louisiana Department of Insurance
Telephone Number: 225-342-1012
Email Address: tcoco@ldi.state.la.us
Maine
Responder's Contact Information
Name:Kendra Godbout
Department/State: BOI/Maine
Telephone Number: 207-624-8495
Email Address: Kendra.l.godbout@maine.gov
Maryland
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Responder's Contact Information
Name: Chineta Alford
Department/State: Maryland Insurance Administration
Telephone Number: 410-468-2152
Email Address: calford@mdinsurance.state.md.us
Mississippi
Responder's Contact Information
Name: _Debra Vernon
Department/State: __Mississippi
Telephone Number: ___601.359.5343
Email Address: ___Debra.Vernon@mid.state.ms.us
Missouri
Responder's Contact Information
Name: Lillian Hand
Department/State: Missouri Department of Insurance, Financial Institutions and Professional Registration
Telephone Number: 573-526-1589
Email Address: Lillian.Hand@Insurance.mo.gov
Montana
Responder's Contact Information
Name: Steve Matthews
Department/State: Examinations/Montana
Telephone Number: 406-444-4372
Email Address: smatthews@mt.gov
Nebraska
Responder's Contact Information
Name: Martha Hettenbaugh
Department/State: Nebraska Insurance Department
Telephone Number: 402-471-2201
Email Address: martha.hettenbaugh@nebraska.gov
Nevada
Responder's Contact Information
Name: Peggy Willard-Ross
Department/State: Nevada Division of Insurance
Telephone Number: 775-687-4270 Ext 241
Email Address: pwillard@doi.state.nv.us
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New Hampshire
Responder's Contact Information
Name: Charles E. Burdette, Tax Administrator
Department/State: New Hampshire
Telephone Number: 603-271-7973- Ext 225
Email Address: Charles.Burdette@ins.nh.gov
New Mexico
Responder's Contact Information
Name: Raymond Valdez
Department/State: NM Department of Insurance, Public Relations Commission
Telephone Number: 505-827-4506
Email Address: raymon.valdez@state.nm.us
North Carolina
Responder's Contact Information
Name: James. A. Riddick
Department/State: North Carolina
Telephone Number: 919-733-5633ext. 240
Email Address: jriddick@ncdoi.com
North Dakota
Responder's Contact Information
Name: ___Carole Kessel, Chief Examiner
Department/State: North Dakota Department of Insurance
Telephone Number: 707-328-9602
Email Address: ckessel@nd.gov
Ohio
Responder's Contact Information
Name: Gary W. Burchfield
Department/State: Ohio Department of Insurance
Telephone Number: 614-728-1074
Email Address: gary.burchfield@ins.state.oh.us
Oklahoma
Responder's Contact Information
Name: _Dwight DeJear
Department/State: Oklahoma Insurance Department
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Telephone Number: 405-522-0891
Email Address: swight.dejear@oid.state.ok.gov
Oregon
Responder's Contact Information
Name: Lynette Hadley for Russell Latham, Chief Examiner
Department/State: Oregon Insurance Department
Telephone Number:503-947-7046
Email Address: lynette.m.hadley@state.or.us
Pennsylvania
Responder's Contact Information
Name: Steve Johnson
Department/State: Pennsylvania Insurance Department
Telephone Number: 717-783-2142
Email Address: stjohnson@state.pa.us
Rhode Island
Responder's Contact Information
Name: Leo Lebeuf
Department/State: RI Division of Taxation
Telephone Number: 401-574-8983
Email Address: llebeuf@tax.ri.gov
South Carolina
Responder's Contact Information
Name: Mary B. Sturke
Department/State: Department of Insurance, State of South Carolina
Telephone Number: 803-737-6082
Email Address: msturkie@doi.sc.gov
South Dakota
Responder's Contact Information
Name: Seth Doyle
Department/State: South Dakota Division of Insurance
Telephone Number: 605-773-3563
Email Address: seth.doyle@state.sd.us
Tennessee
Responder's Contact Information
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Name: Mark Brothers
Department/State: Tennessee Dept. of Commerce and Insurance
Telephone Number: 615-741-1633
Email Address: mark.brother@state.tn.us
Utah
Responder's Contact Information
Name: Jake Garn
Department/State: Utah Insurance Department
Telephone Number: 801-538-3811
Email Address: jwgarn@utah.gov
Vermont
Responder's Contact Information
Name: Kenneth L. McGuckin ; Merradee Lyons
Department/State: Vermont Insurance Department ; Department of Taxes - Vermont
Telephone Number: 802-828-4849 ; 802-828-6837
Email Address: kmcguckin@bishca.state.vt.us ; merradee.lyons@state.vt.us
Virginia
Responder's Contact Information
Name: Keith D. Kelley
Department/State: Bureau of Insurance / Virginia
Telephone Number: 804-371-9333
Email Address: keith.kelley@scc.virginia.gov
Washington
Responder's Contact Information
Name: Patrick H. McNaughton
Department/State:Washington State Office of the Insurance Commissioner
Telephone Number: 206 464-6624
Email Address: PATM@OIC.WA.GOV
West Virginia
Responder's Contact Information
Name: J. Leah Cooper
Department/State: West Virginia
Telephone Number: 304-558-2100 ext. 1184
Email Address: leah.cooper@wvinsurance.gov.
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Wisconsin
Responder's Contact Information
Name: Roger Peterson
Department/State: Wisconsin Department of Insurance
Telephone Number: 608-267-4384
Email Address: Roger.Peterson@wisconsin.gov
Wyoming
Responder's Contact Information
Name: Linda L. Johnson
Department/State: Wyoming
Telephone Number: 307-777-5619
Email Address: ljohns1@state.wy.us
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Alabama X
Alaska X
Arizonia X
Arkansas X
California X
Colorado X
Connecticut X
Delaware X
Disctrict of Columbia X
Florida X
Georgia X
Hawaii X
Idaho X
Illinois X
Indiana X
Iowa X
Kansas X
Kentucky X
Louisiana X
Maine X
Masscheusetts
Maryland X
Michigan
Minnesota
Mississippi X
Missouri X
Montana X
Nebraska X
Nevada X
New Hampshire X
New Jersey
New Mexico X
New York
North Carolina X
North Dakota X
Ohio X
Oklahoma X
Oregon X
Pennsylvania X
Rhode Island X
South Carolina X
South Dakota X
Tennessee X
Texas X
Utah X
Vermont X
Virginia X
Washington X
West Virginia X
Wisconsin X
Wyoming X