2021 Oregon Revised Statutes
Chapter 735 - Alternative Insurance
Section 735.417 - Insured required to report and pay taxes on independently procured insurance covering Oregon home state risks.

(a) The name and address of the insurer;
(b) The subject of the insurance;
(c) The amount of premium currently charged; and
(d) Additional pertinent information reasonably requested by the director.
(2) The insured filing a report under subsection (1) of this section shall pay, at the time of filing the report, the director an amount equal to the taxes imposed under ORS 735.470 for the premium reported under subsection (1)(c) of this section. The filing of the report and payment of the taxes may be made by a person authorized by the insured to act on the insured’s behalf.
(3)(a) The director may require that reports filed under subsection (1) of this section be filed with the Surplus Line Association of Oregon. The director may require that such filings be made electronically, but may allow an exemption to this requirement for good cause shown.
(b) The director may require that amounts to be paid to the director under subsection (2) of this section be paid to the Surplus Line Association of Oregon. [2011 c.660 §5]

Structure 2021 Oregon Revised Statutes