11 NCAC 10 .0713             FORM E‑1

Form E-1, "Tax Refund on Insurance Placed in Surplus Lines Insurers", must be filed in conjunction with Form E if any refund is being claimed as a result of cancellations on policies previously reported on Form E.  This form is to cover only cancellations for policies previously reported and taxes paid on the reported premium.  The information required shall include, but not be limited to, the name of the insured, the name of the insurance company, the policy number, the policy period, the gross premium, the return premium, and the tax refund.

History Note:        Authority G.S. 58-2-40; 58-21-80; 58-21-85; 58-21-90;

Eff. February 1, 1976;

Readopted Eff. July 11, 1978;

Amended Eff. July 1, 1986;

Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 3, 2017.