The Excess Line Association of New York (ELANY) has issued Bulletin 2025-09, stating that the next set of New York Department of Financial Services (DFS) cybersecurity regulation revised requirements will go into effect on May 1, 2025. Please be advised that it is the responsibility of each agency/broker to complete this filing in New York.

InsCipher is unable to complete this on behalf of brokers. If you have any questions, please contact ELANY at elanyinfo@elany.org. This is for informational purposes only.

The SLAS Clearinghouse has issued the following update regarding the ACH tax payment setup for Colorado. The ACH tax payment option will not be available when the Colorado invoices are issued in SLIP on April 1, 2025.

Colorado ACH Tax Payments Delayed

We are currently working with the Colorado Division of Insurance to set up premium tax ACH payments. This serves as a notice that ACH payments for Colorado will not be available on April 1. We are waiting for the ACH Company ID and Company Name for Colorado and will provide that information to customers as soon as it is available.

Quarterly tax invoices for Colorado will be issued and available in SLIP on April 1. The first quarter 2025 SLAS transaction fee invoice will include fees charged for Colorado filings. SLAS transaction fee invoices can be paid in SLIP beginning April 1. We will notify customers as soon as the ACH process is set up and Colorado tax invoices can be paid in SLIP.

Quarterly Tax Payments and Affidavit Filings

Tax invoices for Colorado, Oklahoma, South Dakota, Tennessee, and Wyoming, and SLAS Transaction Fee invoices will be available in your SLIP inbox on April 1.

Here’s what you need to know:

• Please review all transactions submitted prior to April 1 to ensure the correct information and premium was reported. Once an invoice is issued it cannot be amended.
• There will be separate tax invoices for each state and one invoice for all SLAS transaction fees.
• The quarterly tax invoice is followed by the billing report for each state.
• With the exception of Colorado, tax and SLAS transaction fee invoices are available for payment beginning on April 1, on the Pay Invoices screen. Please note the payment schedule for each state:

1Q2024 Invoices (filings January 1 – March 31)

April 1: Invoices Issued

April 30: OK Payments Due

May 15: CO, SD, TN, WY, and SLAS Transaction Fee Payments Due

• All invoices must be paid via ACH Debit in SLIP. Please provide your bank with the ACH Company IDs listed below prior to submitting any payment to avoid returned payments.
• Affidavits for Colorado, Oklahoma, Tennessee, and Wyoming will be available beginning on April 1 and are due by the following due dates:

1Q2025 Affidavits (filings January 1 – March 31)

April 1: 1Q2024

April 30: OK Affidavit Due

May 15: CO, TN, and WY Affidavit Due

Quarterly affidavits must be filed in addition to submitting the premium tax payments. To file an affidavit, navigate to Reports > Affidavits and select the appropriate state and reporting period (1Q2025) to submit the affidavit. Please note the affidavit can only be submitted under the licensee account. SLIP users cannot submit an affidavit on behalf of the surplus lines agent because the agent’s signature is required.

For more information on the invoicing and payment processes, please visit our Invoicing and Payments page.

Quick Reminders

• Annual Report filings for all active surplus lines brokers in Oklahoma should be filed in SLIP on or before April 1, 2025. Business entities (agencies) will continue to file their annual report in OPTins, including zero-business reports. Note: If you have submitted policy data in both SLAS SLIP and OPTins for Oklahoma, you will need to submit an Annual Report in both systems for your broker.
• Endorsements for Colorado policies effective prior to January 1, 2025 should be reported in the Colorado SL Tax System (not SLIP).
• Zero premium filings are not required for Colorado in SLIP.

If you have any questions, please contact SLAS staff at 877.267.9855 or by email at info@slasclearinghouse.com.

We would like to inform you that the Hawaii Insurance Division has issued the following notification regarding upcoming changes to the 2025 Quarterly Report. Our team is actively working on updating the portal to reflect these changes.

"RE: Updated Surplus Lines Premium Tax Statement and Payment – Form 104 and Form 104C (HI2025SurplusLinesQTv1)

In effort to improve efficiencies and transparency, effective starting with the 1st Quarter 2025 statement due May 15, 2025, an updated Form 104 and Form 104C will be launched. Form 104C will require data to be entered under the fields “Effective Date of Policy,” “Effective Date of Endorsement (Bound Date),” and “Date Submitted.” Fields highlighted on Form 104 are also required to be completed. The forms automatically calculate penalties pursuant to Hawaii Revised Statutes (“HRS”) §431:8-316(a) for the failure to 1. file statements required pursuant to HRS §431:8-313 and 2. pay premium taxes when due pursuant to HRS §431:8-315, which will be reflected in Form 104, under “Late Filing Penalty” and “Late Payment of Premium Tax Penalty,” respectively.

For Independently Procured Insurance, delinquent taxes shall bear interest at the rate of 10 per cent per annum, pursuant to HRS §431:8-205. The interest will be automatically calculated based on the data entered and included in “Late Payment Interest” on Form 104.

Penalties and interest will be included in the “Total Payment Due.” Penalties and interest may be paid with the submission of the filing or upon invoice as done in the past. Filings are subject to review by the Hawaii Insurance Division and may be subject to additional penalties and interest.

For questions and concerns, please contact the Hawaii Insurance Division at insexamslb@dcca.hawaii.gov."

Portal Update:
Please be advised that the state filing due dates for Alabama have been updated to reflect due quarterly as opposed to due within 30 days in the portal. (ID-12)

Future Enhancement:
The Alabama Division of Insurance has updated their Surplus Lines Broker Filing Instructions advising that they now have the option to report Quarterly Tax Statements in Optins. In order to utilize Quarterly reporting it must be completed for all Quarters of the year, therefore we hope to have this enhancement option available for Quarterly reporting for 2026. More information will follow later in the year. (ID-15)

The Pennsylvania Surplus Lines Association has issued a new bulletin advising that, effective July 1, 2025, any versions of the 1609 Producer Affidavit prior to the revised version, which became effective on December 1, 2024, will no longer be accepted.

If you have received an email from the Kansas Department of Insurance with the subject line:

"IMMEDIATE ACTION REQUIRED: Failure to File the 2024 Excess Lines Report and Tax Remittance – response due March 31, 2025"

You are required to respond to their email indicating you did not sell surplus lines policies in 2024.

The state clarified that these emails were sent out to all licensees who did not file their 2024 Annual and advised:

"Even though the regulation removed the requirement for zero filers to file the excess lines report and tax remittance, the statute does require taxes to be paid by March 1. Without the filings, the Department cannot determine who did not sell surplus lines in 2024 and who did. The email sent is to confirm whether the producer sold surplus lines policies in 2024.

Please advise the producers to respond to the email."

If you have filings that need to be addressed, please respond to us upon receipt of their email. Thank you for your cooperation and assistance in this matter.

The Surplus Lines Stamping Office of Texas (SLTX) has issued the 2024 Annual Late Filing Report Schedule Notice, which includes important details regarding the release of the report. If you have any questions or need further clarification, please contact the SLTX office.

The Excess Line Association of New York (ELANY) has sent out the following notice in regards to the Annual Tax Reporting:
​

Please be advised that the New York State Department of Financial Services (NYDFS) has uploaded the End of Year ELANY report required to complete the 2024 Annual Premium Tax Statement to its site.

You can begin your tax filings. If you do not have a site ID, you must contact NYDFS for one. Also, you can see ELANY Bulletin 2025-03.

The Surplus Line Association of California has issued Bulletin 1495, which serves as an important reminder to all brokers about the use of Diligent Search Reports (SL-2 forms). The Bulletin specifically advises brokers not to use any altered or modified Diligent Search Reports (SL-2) in their submissions.

We have received the following confirmation from the Office of the Montana State Auditor regarding Surplus Lines Fees.

Producer fee limit: $100 for Commercial Lines or $50 for Personal Lines.

1. The Montana surplus line tax and fire tax applies to any fees paid to the carrier.

2. The Montana surplus line tax and fire tax does not apply to any fees paid to the surplus line broker.

3. If the broker requires an inspection they can seek reimbursement of the fee however, it must be included in the premium and taxed accordingly.