Karen Weldin Stewart, CIR-ML, Delaware's Insurance Commissioner

The Premium Tax Section is responsible for the timely preparation, collection, recording, analysis, and reporting of all insurance premium taxes and fees; and for ensuring company compliance with Delaware insurance tax laws and other applicable laws in the Delaware Code. Another function of the Premium Tax Section is the regulation of Surplus Lines brokers, including reporting and compliance, along with the collection of surplus lines premium tax.

OPTins – ONLINE PREMIUM TAX FOR INSURANCE

OPTins–a product of the NAIC–provides immediate, secure transmission and receipt of premium tax reports and payments.

The use of OPTins is optional at this time, but all companies are encouraged to use OPTins to electronically submit their Delaware premium tax forms and payments to the Department beginning with the September 15, 2008 premium tax installment.

Click Here to Participate

CLICK HERE FOR FREQUENTLY ASKED QUESTIONS

Click the links below if you have questions about any of the following Premium Tax Related topics:

Amendments (Prior Year Forms)

Barcodes

Delaware Domestic Insurers' Privilege Tax

Electronic Funds Payment Guide

Employer / Trust Owned Life Insurance

Fee Schedule

Fire Tax Information

Franchise Tax (Note: Div. of Corporations collects Franchise Taxes)

Fraud Prevention Bureau Fee Information

Guaranty Fund Credits

Mutual Benefit Associations

Privilege Tax

Retaliatory Tax

Surplus Lines

Workers' Compensation and Employers' Liability Insurers

CY 2007 Premium Tax and Annual Renewal Forms

Admitted Insurers (Life, Accident, Health; Property-Casualty, and Title Companies)

Alien (U.S. Branch) Admitted Insurers

Domestic Admitted Insurers

Foreign Admitted Insurers

Medicare Prescription Drug Plan Providers

Title Insurers

Captive Insurers
Dental Plan Organizations (DPO)

Fraternal Benefit Societies

Health Maintenance Organizations (HMO)

Health Service Corporations (HSC)

Non-Admitted Insurers

Accredited Re-Insurers

Surplus & Excess Lines Insurers

Purchasing Groups (PG)

Risk Retention Groups (RRG)

Self-Procured Insurance

Wet Marine and Transportation Insurance

CY 2008 Quarterly Prepayment Forms

Quarterly Estimated Payments

Insurance Commissioner & Department of Insurance