 |
PREMIUM TAX |
Risk Retention Groups (RRG)
| IMPORTANT: Premium Tax and Fees Reports and payments are to be sent to one of the following bank lockbox addresses unless otherwise specified on the Tax Form | |
|
PLEASE NOTE: The 6705 Reliable Parkway address is a designated Post Office pick-up zone and is not available for delivery of courier mail. It is to be used for US mail only. If courier mail is sent to that address, it will be returned as undeliverable and the company will be subject to late filing penalties. |
|
|
If using U.S. Postal Service (regular mail): |
If using Courier of Express Service (FedEx, UPS, etc.): |
|
|
DOMESTIC RISK RETENTION GROUPS: Delaware domiciled Risk Retention Groups are regulated as Captive Insurance Companies in accordance with 18 Del. C., Chapter 69. The Captive Premium Tax and Fees Report should be used by all Delaware captive companies, including Delaware domestic Risk Retention Groups.
FOREIGN RISK RETENTION GROUPS: Foreign Risk Retention Groups are taxed in the same manner as foreign admitted insurers and should use the foreign version of the forms. Use the Foreign version of the Annual Premium Tax and Fees Report, Working Forms T-1 through T-8.
Some of the documents are in Portable Document Format (PDF). To view, download the free version of Adobe Acrobat Reader here.
