Hearing Held on Premium Tax Payment Regulations


On September 8, 2011, the California Department of Insurance (“CDI”) held a hearing to consider the adoption of three regulations which would allow an insurer to continue to pay premium taxes based on premiums that are written, rather than premiums that are received, by the insurer. No testimony was put forward at the hearing, which lasted less than ten minutes.

The CDI had a longstanding requirement that insurers must pay premium taxes based on premiums-written. In 2006, the California State Board of Equalization ruled in Matter of the Petitions for Redetermination Under the Tax on Insurers Law of California Automobile Insurance Company that the CDI’s requirement was contrary to the California Constitution and California statutes.

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