In Louisiana, what is the deadline for submitting surplus lines tax payments?

The deadline for submitting surplus lines tax payments in Louisiana is on or before the last day of the month following the end of each calendar quarter. This timeline aligns with the standard practices for tax submissions, providing sufficient time for insurers to compile their reports and ensure compliance with tax obligations.

By requiring these payments quarterly, the state ensures a steady flow of tax revenue and allows for regular monitoring of the surplus lines market. This structure also helps maintain oversight of transactions, ensuring transparency in the surplus lines coverage sector. The other options do not align with the established deadline for surplus lines tax payments, as they suggest more frequent or infrequent submission schedules that are not in accordance with Louisiana’s regulations.