Ala. Admin. Code r. 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.
Notes
Author: Commissioner of Insurance
Statutory Authority: Code of Ala. 1975, §§ 27-2-17, 8-1A-18, 41-1-23.
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