Ala. Admin. Code r. 482-1-144-.09

Current through Register Vol. 43, No. 1, October 31, 2024

Section 482-1-144-.09 - Filer Responsibilities, Hardship Exemption

(a) Insurers and other persons and entities required to file Premium Tax Returns or Surplus Line Broker Tax Returns and pay Premium Taxes and Fees or Surplus Line Broker Taxes are responsible for taking all steps necessary for access to and use of the Electronic Filing System, including payment of any transaction fees.

(b) Upon written application of any person or entity subject to the requirements of this chapter, the Commissioner, in his discretion, may grant an exemption from compliance with the electronic filing and EFT payment requirements of this chapter if the Commissioner finds, upon review of the application, that compliance with this chapter would constitute a financial or organizational hardship upon the insurer. Such an exemption may be granted at any time and from time to time for a specified period or periods.

New: Filed November 21, 2008; effective January 1, 2009. Filed with LRS December 4, 2008. Rule is not subject to the Alabama Administrative Procedure Act.

Author: Commissioner of Insurance

Statutory Authority:Code of Ala. 1975, §§ 27-2-17, 8-1A-18, 41-1-23.