Notes
Mandatory Premium Tax filings and payments
Mandatory Surplus Lines Tax filings and payments
Mandatory Captive Tax filings and payments
Montana Premium Tax Filing Account
Zero filings are required for annual filings. but are not required for quarterly filings
If reporting zero all quarterly filings need to be submitted within the first quarter.
Important Premium Tax Due Dates:
Montana Surplus Lines Tax Filing Account
Surplus Lines Premium Tax
Surplus lines electronic statements are available March 1st of each year. This accommodates the 60 day filing requirement for coverage issued in December.
Zero filings are not required.
For detailed information, please refer to the website at:
https://csimt.gov/insurance/surplus-lines/
Important Surplus Lines Due Dates:(OPTins Submission Date):
Montana Captive Tax Filing Account
Important Captive Due Dates(OPTins Submission Date):
State Contact Information
Premium Tax and Captive
Kari Leonard
KLeonard2@mt.gov
Surplus Lines
Pam Daugherty
producerlicensing@mt.gov