Under which condition may the commissioner of insurance revoke a surplus lines broker's license?

The condition under which the commissioner of insurance may revoke a surplus lines broker's license is primarily focused on the compliance with the remittance of taxes on surplus lines premiums. Surplus lines brokers are responsible for ensuring that the taxes on the premiums they collect from clients are properly calculated and submitted to the state. Failure to remit these taxes not only undermines the state's revenue collection efforts but also demonstrates a lack of compliance with regulatory obligations that are crucial for maintaining a valid license to operate as a broker.

In this context, ensuring adherence to tax laws is vital, as it reflects the broker's professionalism and commitment to legal requirements. When brokers neglect this responsibility, it indicates potential issues in their business practices that could harm consumers and the marketplace, leading the commissioner to take action by revoking the broker's license.

The other criteria, such as writing a minimum amount of business, engaging in marketing practices, or simply being in business for less than five years, do not directly relate to compliance with state tax laws and regulations, which is the primary focus for the commissioner's licensing authority. Therefore, the option regarding tax remittance stands out as directly linked to the regulatory framework that governs surplus lines brokers.