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Accounting Division Phone: (501) 371-2605 Fax: (501) 682-6679 |
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SURPLUS LINES BROKER TAX FILING FORMS & INSTRUCTIONS PURSUANT TO ARKANSAS CODE §23-65-301, ET SEQ., AND RULE 24 ON SURPLUS LINE INSURANCE
Licensing of Surplus Lines Brokers: see AR Code §23-65-308
Arkansas Surplus Lines Brokers Courtesy Filing List Use this list to choose a broker for your filings if you are not licensed in Arkansas as a surplus lines broker.
Although many licensed surplus line brokers adhere to the Insurance Code, and Department Rule 24, in making timely reports and tax filings, a few are consistently delinquent in filing Forms SL-2 and SL-2A and/or remitting the 4% broker’s tax by the required due dates and incur monetary penalties. To facilitate timely report and tax filings, please adhere to the following chart for a calendar year:
Filing Deadlines for Month Coverage Form SL-2 & SL-2A is Procured and Tax Payments
January…………………………… April 1 (Leap Year March 31) February…………………………. April 29 (Leap Year April 30) March……………………………… May 30 April……………………………….. June 29 May………………………………… July 30 June……………………………….. August 29 July………………………………… September 29 August…………………………….. October 30 September……………………….. November 29 October…………………………… December 30 November………………………… January 29 December………………………… March 1 (Leap Year February 29)
THIS DEPARTMENT DOES NOT ACCEPT POSTMARK DATES AS EVIDENCE OF FILING.
Rule 24 Surplus Lines Insurance
FORMS
Forms to be sent to the Accounting Division:
SL-2
Affidavit of Surplus Line Broker (form includes Page SL-2A, which
should be copied for extended use.) The
person signing this form MUST be licensed
SL-4 Annual Statement of Surplus Line Broker (due by March 1st each year.) The
person signing this form MUST be licensed in Arkansas as
a surplus
Forms to be kept on file in the Surplus Line broker’s office:
Conditions of Procurement – Broker’s Documentation of Compliance with Rule 24
SL-3 Disclosure to Surplus Line Insured
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