State Participation - Arizona

Notes
Arizona accepts the following types of filings and payments through OPTins:

ARIZONA ASSESSMENTS: Insurer annual assessment payments.
ARIZONA PREMIUM TAX: Insurer premium tax annual filings and payments and installment payments
ARIZONA SURPLUS LINES: Surplus line tax premium tax filings and payments
ARIZONA AUTOMOBILE THEFT AUTHORITY: Semi-annual assessment payments for insurer issuing motor vehicle liability insurance policies in the State of Arizona.
ARIZONA HEALTH CARE APPEALS: Insurer payments on invoices for reviews by an independent review organization based on medical necessity
ARIZONA INSURANCE EXAMINERS' REVOLVING FUND: Insurer payments on invoices for Financial and Market Conduct examinations and rate and form filing reviews
ARIZONA AHCCCS CONTRACTOR: Estimated premium tax filings and payments for contractors of the Arizona Health Care Cost Containment System ("AHCCCS"), and
ARIZONA APPLICATION/RENEWAL FEES: Insurer, Reinsurer, Captive, Certificate of Exemption, Life Care, Life Settlement, Mutual Aid, Service Company application and renewal fee payments.

Important Information for Insurers

Insurer annual assessments are due July 31.
- Use the "Assessments" account when paying this annual invoice.
- Do not use the "Assessments" account to pay any other obligation owed to Arizona.
Premium tax annual filing – March 1
- Obtain tax forms and instructions from the OPTins site or from the Department's Taxes web site (https://insurance.az.gov/insurers/taxes/).
- Obtain the insurer's page of the Annual Taxes and Fees Data Sheet before proceeding with any other tax-reporting effort. The Data Sheet will tell you your next step.
- If the Data Sheet shows the insurer must file a tax report, it must do so regardless of whether the insurer had written premium in Arizona during the year covered by the tax report (you must submit zero-report filings).
Insurers that have a premium tax liability of $2,000 or more for the prior calendar year must pay installments in March through August of the current calendar year, with each installment being 15% of the prior-year tax liability. You do not need to attach any document to your OPTins filing when paying an installment:
- Installment payment #1 (Note 1) – March 15
- Installment payment #2 (Note 1) – April 15
- Installment payment #3 (Note 1) – May 15
- Installment payment #4 (Note 1) – June 15
- Installment payment #5 (Note 1) – July 15
- Installment payment #6 (Note 1) – August 15
Foreign Title Insurers are due April 15
- October 15 (If an extension is filed with Arizona Department of Revenue)

Mandate applies to most insurers, surplus lines brokers and AHCCCS contractors. Mandate does not apply to industrial insureds or title insurers.

Important Information for Surplus Lines Brokers

Use The Surplus Line Association of Arizona web site (www.sla-az.org) to produce your tax report; then upload it to your OPTins filing.
By February 15, you must file a report containing July 1 through December 31 transactions
By August 15, you must file a report containing January 1 through June 30 transaction
Only file a surplus lines tax report if the broker procured insurance during the period covered by the tax report (do not submit zero-report filings).

Important Due Dates for AHCCCS Contractors

Obtain tax forms and instructions from the OPTins site or from the Department's Taxes web site (https://insurance.az.gov/insurers/taxes/).
AHCCCS contractor estimated tax filing for January through March – March 15
AHCCCS contractor estimated tax filing for April through June – June 15
AHCCCS contractor estimated tax filing for July through September – September 15
AHCCCS contractor estimated tax filing for October through December – December 15

Important Information for Automobile Theft Authority

Use the "Automobile Theft Authority" account when making payments on your assessment.
- Do not use the "Automobile Theft Authority" account to pay any other obligation owed to Arizona.
By January 31, you must file a report and payment pertaining to vehicles insured from July 1 through December 31 of the previous year. The assessment is based on the actual number of vehicles insured during the assessment period, weighing 26,000 LBs or less.
By July 31, you must file a report and payment pertaining to vehicles insured from January 1 through June 30. The assessment is based on the actual number of vehicles insured during the assessment period, weighing 26,000 LBs or less.

Important Information for Health Care Appeals

All payments are due within 30 days of the invoice date. Failure to pay the invoice within 30 days may constitute either a violation of the Arizona Insurance Code or a violation of an order of the Director.

Important Information for Insurance Examiners' Revolving Fund

All payments are due within 30 days of the invoice date. Failure to pay the invoice within 30 days of the invoice date may constitute either a violation of the Arizona Insurance Code or a violation of an order of the director.

Important Information for Application/Renewal Fees

UCAA Corporate Amendment and Expansion applications.
UCAA Primary applications.
Accredited Reinsurer annual statement filing fee.
Life & Disability Reinsurer (LR) new, amended, annual filing fees, and penalties.
Unaffiliated Credit Life & Disability Reinsurer (UR) new, amended, annual filing fees, and penalties.
Captive insurance company new and amended applications.
Certificate of Exemption entity new, amended, annual filing fees, and penalties.
Life Care Provider entity new, amended, annual filing fees, and penalties.
Life Settlement Provider entity new, amended, annual filing fees, and penalties.
Mutual Aid Association entity new, amended, annual filing fees, and penalties.
Service Company new, amended, annual filing fees, and penalties.

State Contact Information

Tax Unit
taxunit@difi.az.gov
(602) 364-3100 Opt: 6

APPLICATION/RENEWAL FEES