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1. Who should I contact if I have a question relating to Insurance Premiums, Surplus Lines, and Fire Investigation and Prevention taxes: the Bureau of Insurance or Maine Revenue Services?

Contact the Bureau of Insurance (207-624-8475) if you have a question regarding licensing or examination.

Contact Maine Revenue Services (207-624-9753) if you have a question regarding state taxes.

The Bureau of Insurance, within the Department of Professional and Financial Regulation, regulates the insurance industry for solvency and consumer protection. It does so through its examining and licensing procedures of insurance companies, by licensing producers, by reviewing rates and coverage forms, conducting audits, and by sponsoring programs that enhance awareness of and compliance with state laws. The bureau has statutory authority to enforce the state’s laws and rules pertaining to insurance, and it initiates investigations and holds hearings concerning possible infractions. For more information about the Bureau of Insurance and the laws and rules enforced by that agency, please call (207) 624-8475 or visit their web site at http://www.state.me.us/pfr/ins/ins_index.htm .

Insurance Premium, Surplus Lines and Investigative Fire taxes are administered by Maine Revenue Services. An Application for Tax Registration is available at http://www.maine.gov/revenue/forms/general/generalforms.htm , and must be completed and returned to the Central Registration Division of the Department of Labor immediately upon being licensed by the Bureau of Insurance. Insurers and risk retention groups are registered using their federal ID number; surplus lines producers are required to use their individual social security number for registration. To register, complete sections 1 and 6-B of the application form. (Most surplus lines producers will complete only lines 1 and 4 of section 1). All applications must be signed and dated.

Insurance Premiums, Surplus and Fire tax questions should be directed to Maine Revenue Services, Income Tax Division, by calling (207) 624-9753, or by emailing corporatetax@maine.gov. Forms and other guidance may be found on the Maine Revenue Services web site at http://www.maine.gov/revenue . Title 36 M.R.S.A., chapter 357 (the law governing Maine insurance taxes), can be viewed at http://janus.state.me.us/legis/statutes/36/title36ch357sec0.html .