Section R20-6-205. Local or Regional Retaliatory Tax Information

A.      Definitions.

1.        “Addition to the rate of tax” means the tax rate deter- mined under subsection (D) to be applied under A.R.S. 20-230(A) and this Section to foreign or alien insurers domiciled in a foreign country or other state that impose local or regional taxes.

2.        “Alien insurer” has the meaning prescribed in A.R.S. § 20-201.

3.        “Arizona life insurer” means a domestic insurer autho- rized to issue life insurance policies in this state within the meaning of A.R.S. § 20-254 or annuities within the meaning of A.R.S. § 20-254.01, regardless of whether the insurer is authorized to transact disability insurance in this state.

4.        “Department” means the Arizona Department of Insur- ance.

5.        “Director” has the meaning prescribed in A.R.S. § 20- 102.

6.        “Domestic insurer” has the meaning prescribed in A.R.S.

§ 20-203.

7.        “Foreign insurer” has the meaning prescribed in A.R.S. § 20-204.

8.        “Foreign or alien life insurer” means a foreign or alien insurer authorized to issue life insurance policies in this state within the meaning of A.R.S. § 20-254 or annuities within the meaning of A.R.S. § 20-254.01, regardless of whether the insurer is authorized to transact disability insurance in this state.

9.        “Local or regional taxes” means any tax, license, or other obligation imposed upon domestic insurers or their pro- ducers by any:

a.         City, county, or other political subdivision of a for- eign country or other state; or

b.        Combination of cities, counties, or other political subdivisions of a foreign country or other state.

10.     “Other Arizona insurer” means a domestic insurer autho- rized to transact one or more lines of insurance in this state but not authorized to transact life insurance or annu- ities in this state.

11.     “Other foreign or alien insurer” means a foreign or alien insurer authorized to transact one or more lines of insur- ance in this state but not authorized to transact life insur- ance or annuities in this state.

12.     “Other state” means any state in the United States, the District of Columbia, and territories or possessions of the United States, excluding Arizona.

13.     “Premium Tax and Fees Report,” includes the “Survey of Arizona Domestic Insurers” and the “Retaliatory Taxes and Fees Worksheet,” and means the form prescribed by the Director and filed annually by insurers under A.R.S. § 20-224.

B.       Scope. This Section applies to all foreign, alien, and domestic insurers and to Premium Tax and Fees Reports filed by all insurers.

C.      Data to be reported by domestic insurers. As a part of its Pre- mium Tax and Fees Report, each domestic insurer shall file a Survey of Arizona Domestic Insurers that reports the follow- ing data for the calendar year covered by the insurer’s Pre- mium  Tax  and  Fees  Report  with  respect  to  each  foreign

the filing of a notice of appeal to contest the computation of the applicable addition to the rate of tax does not relieve a for- eign or alien insurer of the obligation to timely pay the retalia- tory tax, and does not stay accrual of any applicable interest and penalties.

Historical Note

Former General Rule Number 71-25; Repealed effective March 19, 1976 (Supp. 76-2). R20-6-205 recodified from R4-14-205 (Supp. 95-1). Section R20-6-205 renumbered from R20-6-206 and amended by final rulemaking at 13

A.A.R. 2061, effective August 4, 2007 (Supp. 07-2).