The Premium Tax Unit oversees all reporting and premium tax remittance to the Oklahoma Insurance Department. All filings are mandated to be submitted electronically via the OPTins website https://www.optins.org/, except as noted.
All licensed insurers and HMOs are subject to Annual Statement Filings including annual reporting and premium tax remittance per Oklahoma Title 36.624. Click on the appropriate company type below for the applicable NAIC checklist for 2023 Annual Statement Filings required by Oklahoma:
State-required quarterly and annual premium tax reporting forms reside on the OPTins site. Filing deadlines are stated on the NAIC checklist.
Additional forms which may be applicable include:
All licensed captive insurers are subject to annual reporting and premium tax remittance per Oklahoma Title 36-6470.19 through 36-3470.20. Submission is mandated via OPTins. All required state-provided forms reside on the OPTins webpage. Annual filing is due March 1 each year. Check the Captive Insurance page for additional information.
All surplus lines business and premium tax remittance must be reported quarterly per Oklahoma Title 36.1100.1 and Oklahoma Administrative Code 365:25-3-13(d). Electronic reporting is required via OPTins website. Quarterly reports of zero business are not required. All Surplus Lines Brokers are required to submit the annual report; zero business annual reports are required. All state-required forms reside on the OPTins website. Old legacy forms are not accepted.
The OK Whitelist of Registered Surplus Lines Carriers is located on the Financial Division web page.
Please read the following for filing information:
- FAQ: SL Broker Quarterly Summary Reports
- Instructions for Filing Surplus Lines Broker Quarterly Summary Reports
- FAQ: Surplus Lines Brokers Premium Tax Annual Reports
- Annual Surplus Lines Brokers Filing Requirements and Forms
- OK-SB66 Surplus Lines Premium Tax Exemption for School Districts Effective
November 1, 2021 - Oklahoma SB-0066
This type of Surplus Lines business is insurance procured by an insured directly from a non-admitted insurer per Oklahoma Title 36–1100.1(3) and reported with premium tax remittance per Oklahoma Title 36-1115.C. Direct Placement Surplus Lines business must be reported either via the OPTins website or by hard copy report forms with hard copy check remittance by mail delivery service. Please read the following for filing information and for access to forms:
- FAQ: Direct Placement Summary Reports
- Instructions for Filing Surplus Lines Direct Placement Summary Reports
- Surplus Lines Insurance Direct Placement Summary Report (DSL-3a)
- Surplus Lines Direct Placement Summary of Operations (DSL-3b)
- Insured’s Form Regarding Direct Placement (DSL-3c)
- Surplus Lines Insurance Direct Placement Credit or Refund Form (DLS-3d)