Section Ins 6.18 - Reporting and payment of tax by unauthorized insurers transacting business in violation of law(1) PURPOSE. This rule implements and interprets ss. 601.42, 610.11 and 618.43, Stats., for the purpose of facilitating the reporting and collection of tax due the state of Wisconsin from unauthorized insurers transacting business in violation of Wisconsin law.(2) REPORTING AND PAYMENT OF TAX BY UNAUTHORIZED INSURERS TRANSACTING BUSINESS IN VIOLATION OF LAW. All premium tax shall be reported and forwarded to the commissioner on or before March 1, for all insurance which applies to exposures located wholly or partially within this state written, renewed or continued during the preceding calendar year by an unauthorized insurer. The report and the premium taxes owed shall be submitted through an electronic filing system, a link to which may be found on the office's website.(3) PENALTY. Any violation of this rule shall subject the person violating the same to s. 601.64, Stats.Wis. Admin. Code Office of the Commissioner of Insurance Ins 6.18
Cr. Register, December, 1973, No. 216, eff. 1-1-74.Amended by, CR 22-076: am. (2), r. appendix 1 Register July 2023 No. 811, eff. 8/1/2023