(a) If the tax collectible under AS 21.34.180 or the fee collectible under AS 21.34.190 by a surplus lines broker is not paid within the time prescribed, the tax, fee, or both, and late payment fees, along with appropriate penalties, may be collected by distraint or by an action in court, against the surplus lines licensee and the surety on the bond filed under AS 21.27.790.
(b) [Repealed, ยง 223 ch 67 SLA 1992.]
(c) In addition to penalties provided in this chapter, failure to pay tax within the time prescribed is subject to penalties provided in AS 21.36.910.
Structure Alaska Statutes
Chapter 34. Surplus Lines Insurance
Sec. 21.34.020. Placement of surplus lines insurance.
Sec. 21.34.025. Subscription policies or joint underwriting in combination with admitted insurers.
Sec. 21.34.030. Workers' compensation insurance.
Sec. 21.34.035. Health care insurance.
Sec. 21.34.040. Eligible surplus lines insurers required.
Sec. 21.34.050. Listing eligible surplus lines insurers.
Sec. 21.34.060. Other nonadmitted insurers.
Sec. 21.34.070. Declaration of ineligibility.
Sec. 21.34.080. Transaction report; evidence of insurance.
Sec. 21.34.090. Surplus lines association.
Sec. 21.34.100. Evidence of insurance.
Sec. 21.34.110. Surplus lines broker's duty to notify insured.
Sec. 21.34.120. Validity of surplus lines contracts.
Sec. 21.34.130. Effect of payment to surplus lines broker.
Sec. 21.34.150. Surplus lines brokers may accept business from other brokers.
Sec. 21.34.170. Quarterly reports, summary of exported business.
Sec. 21.34.180. Surplus lines tax.
Sec. 21.34.200. Collection of taxes and fees.
Sec. 21.34.220. Actions against surplus lines insurer; service of process.