DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part of the
legislative instrument. The keyword, one-liner, abstract, and digest do not constitute part of the law
or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 221 Engrossed 2015 Regular Session Hall
Abstract: Provides that those surplus lines brokers not placing La. business during a calendar
quarter need not file a quarterly surplus lines tax report. Further requires that those not
placing La. business only file one surplus lines tax report due on or before the first day of
March of the following year.
Present law requires that each surplus lines broker submit to the insurance commissioner a quarterly
surplus lines tax report for La. business.
Proposed law provides that the commissioner shall not require a quarterly report for any quarter for
which a surplus lines broker has no surplus lines premium to report; however, requires the
commissioner to require the filing of an annual report due on or before March first of each year to
certify the reporting of all surplus lines business conducted during the prior calendar year or to
certify the absence of any business during the prior calendar year.
Effective Jan. 1, 2016.
(Amends R.S. 22:439(A) and (B))