Surplus Line & Fire Marshal Tax Statements
Semi-Annual Surplus Line Tax Statements for July -
December and the calendar Fire Marshal Tax Statements are
mailed to licensees during the last week of December. Unless you instruct us
differently, they are mailed to the surplus line
license address you reported to NIPR. Sometimes, this is the licensee's home address.
Look for the tax statements in the mail and file them by the
due date - EVEN IF NO TAX IS DUE.
DO NOT ALTER THE NUMBERS ON
THE TAX STATEMENT
By
law,
taxes are due
based on filings with the Surplus Line Association of
Illinois. The numbers on this tax form reflect those
filings. DO NOT CHANGE THESE NUMBERS without
first contacting the Association. Your check must match
the amount preprinted on this form and should be
made payable to "Illinois State Treasurer, Department of
Insurance."
THESE TAX STATEMENTS MUST BE
FILED ...
... EVEN IF NO TAX IS DUE.
Failure to file by the due date (February 1 for SL Tax
and March 31 for FM Tax) will result
in a penalty of at least $400!!
KEEP ONE COPY FOR YOUR FILE
...
... and send the other copy with
your payment to the
DEPARTMENT
OF
INSURANCE at the
address shown on
the form. DO NOT mail these forms to the
Association!!
PROOF OF MAILING/DELIVERY
There is nothing in
the surplus line statute that requires you to obtain proof of mailing or proof of
delivery for your tax forms. However, since failure to file by the due date could
subject a licensee to substantial fines and penalties, it is prudent and advisable
to use a delivery system that can provide proof of
mailing/delivery.
COMPLYING WITH DUE DATE REQUIREMENTS
Section 412 of the Illinois Insurance
Code states, "A tax return or report shall be deemed received as of the date mailed as
evidenced by a postmark, proof of mailing on a recognized United States Postal Service form or a
form acceptable to the United States Postal Service or other commercial mail delivery service, or
other evidence acceptable to the Director."
The Department of Insurance has indicated in the past that the date imprinted from a postage meter is not an acceptable proof of mailing.
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