Annual Tax And Fees Report Filing Instructions For Domestic And Foreign Health Care Services Organizations, Hospital, Medical, Dental And Optometric Service Corporations And Prepaid Dental Plan Organizations - Arizona Department Of Insurance - 2002
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1ARIZONA DEPARTMENT OF INSURANCE
Financial Affairs Division
PREMIUM TAX UNIT
2910 North 44th Street, Second Floor
Phoenix, AZ 85018-7256
Phone: (602) 912-8420/Fax: (602) 912-8421
ATTENTION: TAX REPORT PREPARER
CALENDAR YEAR 2002 ANNUAL TAX AND FEES REPORT FILING INSTRUCTIONS FOR
Domestic and Foreign
HEALTH CARE SERVICES ORGANIZATIONS, HOSPITAL, MEDICAL, DENTAL
OPTOMETRIC SERVICE CORPORATIONS AND
AND
PREPAID DENTAL PLAN ORGANIZATIONS
SUMMARY OF 2002 ANNUAL TAX AND FEES REPORT CHANGES:
1)
THE DUE DATES FOR ALL COMPANIES, BOTH FOREIGN AND DOMESTIC IS NOW MARCH 1, 2003.
2002 ANNUAL FEE FORMS INVENTORY AND INSTRUCTIONS
FORM NAME
FORM DESCRIPTIONS
E-HEALTHORG
Annual Tax and Fees Report
E-HEALTHORG.HMDO
HMDO Schedule of Exempt Premiums
E-INSTALLMENT TAX.1-6
2002 Installment Tax Reports (SIX)
E-ZONE
Enterprise Zone Credit
E-ZONE. I
Enterprise Zone Credit Instructions
NSTRUCTION
M-ZONE
Military Reuse Zone Credit
M-ZONE.I
Military Reuse Zone Credit Instructions
NSTRUCTION
ANNUAL FEES REPORT AND REMITTANCE [ A.R.S. § 20-1060, § 20-837 or § 20-1010 ]
You must file an Annual Tax and Fees Report Form E-HEALTHORG - EVEN IF NO TAX IS DUE. Send separate checks for Annual Tax and
Installment Tax payments.
2003 INSTALLMENT TAX REPORTS AND PAYMENTS
In 2003, SIX installment Tax payments are required to be paid on or before the 15
day of March, April, May, June, July and August by any insurer
th
who paid, or was required to pay 2002 Arizona premiums taxes of $2,000 or more pursuant to A.R.S. 20-224(E). The net annual tax liability has
been identified in the 2002 Annual Net Charges Tax and Fees Reports with the phrase “2003 Installment Tax Base” in parentheses, for easier
determination of your Installment Tax liability. There are no waivers or reductions available for this tax payment requirement. Non-payment or
underpayment(s) will result in tax, penalty and interest assessments(s) by this Department. Companies required to pay Installment Tax must file
report Forms E-INSTALLMENT TAX.1-6.
ANNUAL TAX REFUNDS
This Department will refund tax overpayments resulting from 2002 Installment Taxes paid in excess of the 2002 Annual Tax liability without interest
and WITHIN 90 DAYS from the due date of your annual tax report. DO NOT OFFSET Annual Fees due for any portion of a tax overpayment.
Such an offset WILL delay or result in non-renewal of a Health Care Services Organization or Prepaid Dental Plan Organization’s certificate of
authority for non-payment of Annual Fees and/or taxes due.
DUE DATE(s)
Annual Tax and Fees Reports are due on or before March 1, 2003 for Foreign and Arizona Domestic Companies. If March 1 falls on a Saturday
or Sunday, the deadline will be extended to the following Monday for that year only. STATUTORY PENALTIES FOR LATE FILING AND/OR
PAYMENTS WILL BE ENFORCED.
PLEASE NOTE OUR "POSTMARK POLICY" APPLICABLE TO STATUTORY FILINGS, AS IT IS ENFORCED BY THIS DEPARTMENT: To
be considered a TIMELY filing, the package containing the filing must display validation by the United States Postal Service* as proof of the date of
filing. Courier deliveries must include an invoice bearing the date of courier pick-up. If your package does not provide evidence of a timely filing it
will be considered filed WHEN RECEIVED and statutory penalties, where applicable, will be assessed. *Postage meter stamps do not qualify.
IMPORTANT - DUE TO CASH CONTROL PROCEDURES DO NOT MAIL ANNUAL TAX OR INSTALLMENT TAX REPORT FORM(S) OR
PAYMENT(S) INSIDE ANNUAL STATEMENT PACKAGES. YOU MUST MAIL TO THE ATTENTION OF: PREMIUM TAX UNIT, AT
ADDRESS LISTED ON TOP OF PAGE .
E-HEALTHORG.I
(R
. 12/02)
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