Quarterly Report of Surplus Lines Business Nebraska Form
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People also ask
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What is surplus line tax?
Surplus lines tax is a type of tax that is imposed on insurance policies that are not covered by the state's admitted insurance market. This means that the insurance policy is not regulated by the state's insurance department and is instead placed with a non-admitted insurance company.
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How do surplus lines work?
The risk may be too big, too unusual or substandard. In these cases, a specially licensed producer called a surplus line producer gets involved. Their special surplus line license allows them to procure a policy for you from an insurer that is not licensed in your state. This is called a surplus line insurance policy.
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What is the tax rate for surplus lines in Nebraska?
All surplus lines licensees are required to file quarterly reports and pay applicable premium taxes. The tax rate is 3% on gross premiums charged less any return premium taxes. Tax returns with tax due are required to be submitted electronically through OPTins.
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What is the stamping fee for surplus lines tax in PA?
Surplus lines tax: 3% on gross premiums less any returns, plus a non-refundable, annual stamping fee of $20 per original filing subject to additional stamping fees for late or incomplete filings.
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What is a surplus line tax?
Surplus lines tax is a type of tax that is imposed on insurance policies that are not covered by the state's admitted insurance market. This means that the insurance policy is not regulated by the state's insurance department and is instead placed with a non-admitted insurance company.
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What is the tax rate in Nebraska?
Nebraska has a graduated corporate income tax, with rates ranging from 5.58 percent to 5.84 percent. Nebraska also has a 5.50 percent state sales tax rate and an average combined state and local sales tax rate of 6.97 percent. Nebraska has a 1.44 percent effective property tax rate on owner-occupied housing value.
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