Title 18 — Insurance Code
83 chapters · 1,008 sections in this title.
18 Del. C. § 701. Fee schedule.
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§ 701. Fee schedule. Except as provided herein or otherwise by law, the Commissioner shall collect, in advance, fees, costs and miscellaneous charges as follows: (1) Insurer’s certificate of authority. a. For filing application for initial certificate of authority including all d…
18 Del. C. § 702. General premium tax; underwriting profits tax.
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§ 702. General premium tax; underwriting profits tax. (a) Each authorized insurer and each formerly authorized insurer shall file with the Commissioner, on or before March 1 each year a report in form as prescribed by the Commissioner showing, except with respect to wet marine an…
18 Del. C. § 703. Privilege tax on certain domestic insurers.
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§ 703. Privilege tax on certain domestic insurers. (a) Except as provided in subsection (e) of this section, a domestic insurer, other than a mutual insurer doing business on the assessment premium plan, shall pay to the Commissioner for the use of the State an annual privilege t…
18 Del. C. § 704. Tax on workers’ compensation; employer’s liability premiums.
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§ 704. Tax on workers’ compensation; employer’s liability premiums. (a) Every insurance carrier shall pay a tax upon all workers’ compensation or employer’s liability premiums received in this State or on account of business done in this State at the rate of 2% of the amount of s…
18 Del. C. § 705. Reporting by insurers of gross premiums; payments to fire companies or departments and the State Insurance Coverage Office based on the Insurance Commissioner’s reports.
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§ 705. Reporting by insurers of gross premiums; payments to fire companies or departments and the State Insurance Coverage Office based on the Insurance Commissioner’s reports. (a) (1) Every insurance company receiving premiums for covering risks of loss on any real or personal p…
18 Del. C. § 706. Definitions of terms used in §§ 707-709 of this title.
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§ 706. Definitions of terms used in §§ 707-709 of this title. As used in §§ 707-709 of this title: (1) “County police” means any police under the control and direction of the Levy Court or County Council of the 3 counties of this State which are separate and apart from any state …
18 Del. C. § 707. Special tax on gross premiums for benefit of police.
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§ 707. Special tax on gross premiums for benefit of police. (a) Every insurer transacting insurance within this State, other than workers’ compensation insurance and wet marine and transportation insurance, shall, in addition to other taxes, fees and charges required by law, at t…
18 Del. C. § 708. Distribution of proceeds of tax.
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§ 708. Distribution of proceeds of tax. (a) Each insurance company, firm or corporation covered by the provisions of § 707 of this title shall, at the time of making tax payments, deliver to the Insurance Commissioner a full and detailed statement showing the gross amount of prem…
18 Del. C. § 709. Registering information.
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§ 709. Registering information. (a) It shall be the duty of the officer in charge of any state, county or municipal police department or bureau participating in the provisions of §§ 707 and 708 of this title to register with the State Treasurer on or before the 1st day of April i…
18 Del. C. § 710. Purpose, receipt, deposit of fees, fines and taxes.
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§ 710. Purpose, receipt, deposit of fees, fines and taxes. (a) All fees, charges, administrative fines and taxes payable under this title shall be paid to and collected by the Commissioner. (b) The Commissioner shall give to any person paying cash a prenumbered, itemized receipt …
18 Del. C. § 711. Refund of overpayments.
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§ 711. Refund of overpayments. (a) Any person from whom fees, charges or taxes imposed by this title have been erroneously collected may apply to the Commissioner for refund at any time within 1 year from the date such fees, charges or taxes were originally required to be paid or…
18 Del. C. § 712. In lieu; preemption provision.
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§ 712. In lieu; preemption provision. (a) The fees, charges and premium taxes imposed by the State shall be in lieu of all county and municipal license fees and taxes upon the business of insurance in this State, excepting property taxes. (b) The State hereby preempts the field o…
18 Del. C. § 713. Reporting gross premiums received by life and health insurers; special fund for payments to all volunteer ambulance companies or rescue services.
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§ 713. Reporting gross premiums received by life and health insurers; special fund for payments to all volunteer ambulance companies or rescue services. (a) The Insurance Commissioner each year shall ascertain the total amount of gross premiums received by insurance companies and…
18 Del. C. § 714. Expenses and fees for form and rate filings.
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§ 714. Expenses and fees for form and rate filings. (a) In addition to a filing fee as set forth in § 701 of this title, the expenses and fees of the Department of Insurance for the review and determination of a form and rate filing by an insurer shall be assessed to and paid by …