Section 4-210 - Report by insured(a) In this section, "insured" includes an industrial insured who procures insurance of a risk through a full-time employee acting as a risk manager.(b)(1) Each insured that procures or causes to be procured insurance with an unauthorized insurer, or an insured or self-insured that procures or continues excess loss, catastrophe, or other insurance with an unauthorized insurer, on a subject of insurance resident, located, or to be performed in the State other than surplus lines insurance, shall file with the Commissioner a report under this section.(2) Insurance with an unauthorized insurer on a subject of insurance resident, located, or to be performed in the State that is procured through negotiations or an application wholly or partly occurring or made in or from within or outside of the State, or for which the premiums wholly or partly are remitted directly or indirectly from in or outside of the State, is deemed to be insurance procured in the State.(c) For policies effective before July 21, 2011, a report under this section shall be filed within 60 days after the date that the insurance was procured.(d) For policies effective on or after July 21, 2011, on or before March 15 and September 15 of each year, or at another interval that the Commissioner directs, each insured shall: (1) file with the Commissioner a report, on a form the Commissioner prescribes, on business subject to tax during the preceding half calendar year or other interval that the Commissioner directs; and(2) pay to the Commissioner the total amount of tax stated in the report.(e) By regulation, the Commissioner shall determine the required content and filing deadlines of the reports.