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.
Your filing date will be the date you complete a premium tax statement.
Optins is an electronic system that provides a faster and easier way to submit your premium tax statements and payments. Submitting statements or payments through mail is prohibited and will be returned.
If you need assistance, email email@example.com or call (701)328-2440