31A-4-113. Annual and quarterly statements.
(1) Each authorized insurer shall annually, on or before March 1, file with the commissioner and the NAIC a true statement of the authorized insurer's financial condition, transactions, and affairs as of December 31 of the preceding year. The statement required by Subsectionshall be: (1)(a) verified by the oaths of at least two of the insurer's principal officers; and in the general form and provide the information as prescribed by the commissioner by rule.
(2) Each authorized insurer shall file with the commissioner and the NAIC a true statement of the insurer's financial condition, transactions, and affairs within 45 days after the close of the first, second, and third quarters of a calendar year. A statement required by this Subsectionshall be: (2) verified by the oath of at least two of the insurer's principal officers; and in the general form and provide the information the commissioner requires by rule.
(3) The annual statement of an alien insurer shall: relate only to the alien insurer's transactions and affairs in the United States unless the commissioner requires otherwise; and be verified by: the insurer's United States manager; or the insurer's authorized officers.
(4) The commissioner may, for good cause shown, extend the date for filing a statement required by this section.