Who is responsible for collecting surplus lines tax in Louisiana?

The commissioner of insurance is responsible for collecting surplus lines tax in Louisiana. This role is critical in regulating the surplus lines insurance market, which caters to risks that are not typically covered in the standard insurance market. The commissioner oversees compliance with state regulations, ensuring that surplus lines brokers fulfill their obligations properly, including the collection and remittance of applicable taxes.

The involvement of the commissioner in this process underscores the importance of oversight in a market that operates under a unique set of rules compared to traditional insurance. Their authority helps maintain accountability and ensures that tax revenues are collected appropriately for the state.

The other roles mentioned do not have the same regulatory responsibility in this context. The state treasurer typically handles broader financial functions and state funds rather than specific insurance tax collection. The surplus lines broker plays a key role in placing insurance coverage but does not have the authority to collect taxes on behalf of the state; rather, they are responsible for ensuring that the required taxes are calculated and reported correctly to the commissioner. The governor's role is more executive and legislative, without direct involvement in the operational details of tax collection for surplus lines insurance.