Section 3.25.105. Amended quarterly reports.

	(a)  If new information exists that will change a previously filed quarterly report under AS 21.34.170, the surplus lines broker shall file an amended quarterly report for the period in which the transaction occurred.  
	(b)  A surplus lines broker who files an amended quarterly report for a period for which taxes and filing fees have already been paid shall pay any additional taxes and filing fees owing for that period on the next payment due date after the amended quarterly report is filed under (a) of this section.  
	(c)  If a payment of additional taxes and filing fees is not received by the director by the next scheduled payment due date, the surplus lines broker is subject to late payment fees under AS 21.34.180 and 21.34.190.  

Authorities

21.06.090;21.34.080;21.34.170;21.34.180;21.34.190;21.34.250;44.62.125

Notes

Reference

3 AAC 25.100

Authority

AS 21.06.090 AS 21.34.080 AS 21.34.170 AS 21.34.180 AS 21.34.190 AS 21.34.250 Editor's note: As of Register 182 (July 2007), the regulations attorney made technical revisions under AS 44.62.125(b)(6) to 3 AAC 25.105(b)(1).

History

Eff. 6/11/2006, Register 178; am 9/4/2014, Register 211

References

3.25.105