West Virginia Code
Article 12C. Surplus Line
§33-12C-17. Reports - Summary of Exported Business

(a) On or before May 1, 2004, and on or before May 1 thereafter, the end of the month following each year, each surplus lines licensee shall file with the commissioner, on forms prescribed by the commissioner, a verified report in duplicate of all surplus lines insurance transacted during the preceding period;
(b) The report shall show the following:
(1) Aggregate gross premiums written;
(2) Aggregate return premiums;
(3) Amount of aggregate tax remitted to this state; and
(4) Amount of aggregate tax due or remitted to each other state for which an allocation is made pursuant to section seven of this article.