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Home : Companies : Financial reporting and tax requirements : Premium tax filing
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Premium tax filing
General instructions
Applicable to all insurer types
Every stock and mutual insurance company, nonprofit health service corporation, health maintenance organization, prepaid legal service organization and risk retention group (with 26 or more resident members/insureds) must file:
- A quarterly tax statement and pay any applicable tax by the dates stated on the forms. (May 30, August 29, November 29)
- A reconciled tax statement and pay any applicable tax or minimum tax filing fee by March 1 annually.
Failure to file any statement or pay any applicable tax or mimimum tax filing fee by the date required subjects the company to a penalty pursuant to N.D. Cent. Code 26.1-03-17(3). You must file statements even if no tax is due.
Explicit instructions are found on the second page of each statement. Please review prior to completion of the forms.
If you have questions related to these filings, please contact:
Aimee Delzer, CPA
amdelzer@nd.gov
600 E. Boulevard Ave.
State Capitol, fifth floor
Dept. 401
Bismarck, ND 58501
701.328.2440
701.328.4880 fax
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