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Schedule of Company Fees, Taxes and Deposits (Retaliatory Statements)

Life, Health, Annuity, Property and Casualty, Title, Fraternal, and Managed Care Organizations (MCO)

Section I – Fees (Payable to the Idaho Department of Insurance)

Admission Fees - Certificate of Authority application fee (due at time of application):                                 
Surplus less than $10,000,000
Surplus greater than $10,000,000
Surplus greater than $100,000,000 
Annual continuation fees (due on or before March 1):

Other Fees:

Filing of Articles of Incorporation
Filing of Bylaws
Name Change
Addition/Deletion of Line of Business
Certificate of Deposit
Certificate of Compliance
Certificate of Valuation
Certified Certificate of Authority
Service of Process

Section II – Taxes

Premium Taxes:

Tax on Direct Premium Written in the State - due annually on March 1.  Tax rate for calendar year 2011 and after is 1.5%. 

Quarterly estimated tax payments is based on preceding year’s business at current year’s tax rate:
On or before June 15, sixty percent (60%)
On or before September 15, twenty percent (20%)
On or before December 15, fifteen percent (15%)

Retaliatory Provisions

If any taxes in the aggregate, imposed on Idaho insurers exceeds those Idaho imposes on similar insurers organized under the laws of another state, a retaliatory tax will result.

Section III – Deposits

General Deposit to operate in the State. (in place at time of application)                                      

All other insurers 

May be determined by Section 41-3905(8) and IDAPA 18.01.26

The MARKET VALUE of the deposit, for the benefit of ALL policyholders wherever located, must equal the minimum requirement set forth above for the type of license indicated.

If you have questions or need assistance, please contact Carol Anderson at 
Phone: (208) 334-4309 
Fax:     (208) 334-4398 
Email   carol.anderson@doi.idaho.gov