Instructions for Brokers
Surplus Lines Monthly Filings are to be reported by the 15th of each month for all Colorado home stated surplus lines insurance transactions. Filings are to be reported into the month and year of the policy effective date. Monthly filings are required even for zero business.
Surplus Lines Annual Statements as well as any premium tax due is to be received by the Colorado Division of Insurance on or before March 1st for all Colorado home stated surplus line insurance transacted during the preceding calendar year. Annual Statements are required even for zero business.
The Colorado Division of Insurance only accepts electronic filing of premium taxes, see Bulletin B-2.07 in Colorado Insurance Bulletins for details.
To contact the Colorado Division of Insurance regarding Surplus Lines Premium Tax, email DORA_ColoradoInsuranceSurpluslinestax@state.co.us.
Forms
- Surplus Lines Annual Statement and Premium Tax due by March 1, 2018
- B-2.10 Surplus Lines Premium Tax Reporting
- B-2.7 Acceptable Premium Tax Reporting Forms and Procedures
- Colorado Surplus Lines Tax System (SLT)
- Monthly/Annual Surplus Lines Premium Tax Filing Instructions
- 10-5-101.5, C.R.S. Exemptions
- Diligent Effort Affidavit
- Premium Tax Delinquent Payment Filing Instructions and Payment Coupon
- Colorado Eligible Non-admitted Insurers Writing Surplus Lines (2020-21 list, updated 7/1/20, 7/7/20, 8/21/20, 9/1/20)
- NAIC Quarterly Listing of Alien Insurers
- Independently Procured Insurance Premium Tax Form (Tax Rate 3%)