Surplus Lines Tax
Frequently Asked Questions (FAQs)
Hawaii Surplus Lines Tax - Effective 2011 (FAQs)
For policies effective prior to July 21, 2011
General information about Surplus Lines, definitions, tax rate, contacts, what forms to use and Licensing information.
Forms, information and instructions for Annual Premium Tax Statement (Form 104), Account of Surplus Lines Business Transacted during the Year, Recapitulation by Insurance Companies (Sample and Form)
For policies effective on or after July 21, 2011
- Form 104-NRRA Quarterly Tax Forms
July 21, 2011 - June 30, 2012 (Quarter 3 and 4 for 2011 to Quarter 1 and 2 for 2012)- July 1, 2012 - December 31, 2012 (Quarter 3 and 4 for 2012)
- January 1, 2013 - December 31, 2013 (Quarter 1 - 4 for 2013)
- Commissioner’s Memorandums
- Act 68, Session Laws of Hawaii 2011
- Nonadmitted and Reinsurance Reform Act of 2010 (NRRA)
