Premium Tax Information - Authorized Insurers & Surplus Lines Carriers
Maine Revenue Services is the state agency responsible for the processing
of premium tax returns and related information. Links to general information are provided below, however specific inquiries should be directed to Maine Revenue Services.
Title 36, M.R.S.A. §2513: Tax on premiums and annuty considerations
Title 36, M.R.S.A. §2514: Applicability of provisions
Title 25, M.R.S.A. §2399: Fire Investigation Tax
For further insurance company tax information, please see:
http://legislature.maine.gov/statutes/36/title36ch357sec0.html
http://legislature.maine.gov/statutes/25/title25sec2399.html
2010 Forms for Premium Tax and Surplus Lines Premium Tax can be found at:
http://www.maine.gov/revenue/forms/insurance/2010.htm
Maine Revenue Services can be reached at (207) 624-9753 or
corporate.tax@maine.gov
or at http://www.maine.gov/revenue.
