Premium Tax Filing

Medium

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.