26-4-101. Fee schedule. (a) The commissioner shall collect in advance or contemporaneously fees, licenses and miscellaneous charges as specified in this subsection. Collection may include the acceptance of electronic funds transfer. All fees and other charges collected by the commissioner as specified in this subsection shall be nonrefundable: (i) Certificate of authority: (A) For filing […]
26-4-102. Record of receipts; payment to treasurer; credit to fund. (a) The commissioner shall keep a complete and accurate record of all monies he receives and disburses. All tax returns and records are open to examination at any time by the director of the state department of audit or his representative. (b) The commissioner shall […]
26-4-103. Premium taxes; generally; preemption by state. (a) Each authorized and formerly authorized insurer shall file with the commissioner on or before March 1 each year or within any extended period the commissioner grants not to exceed thirty (30) days, a report in a form the commissioner prescribes showing, except for wet marine and transportation […]
26-4-105. Premium taxes; commissioner to collect tax; failure to pay. (a) The taxes imposed under W.S. 26-4-103 shall be collected by the commissioner. (b) If the insurer does not pay the tax on or before March 31 of the year in which due, the tax is delinquent, and the commissioner may enforce payment thereof by […]
