Premium Tax Filing

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, Aug. 29, Nov. 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 minimum tax filing fee by the date required subjects the company to a penalty pursuant to N.D.C.C. § 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.