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  • DOMESTIC INSURER: Risk Retention Group

DOMESTIC INSURER: Risk Retention Group

Taxes | Domestic | RRG


In Arizona, domestic risk retention groups are, by law, captive insurers. 

Captive insurers do not pay an insurance premium tax in Arizona.  A domestic risk retention group must, however, complete the Survey of Arizona Domestic Insurers (Form E-LRTF), and has annual filing requirements.

Form E-LRTF: Local and Regional Taxes and Fees; Survey of Arizona Domestic Insurers

Updated 1/05/2021.

Arizona Administrative Code ("AAC") R20-6-205 requires all Arizona domestic insurers to file a complete and accurate response to this survey.

  • Complete all the questions on the INSTRUCTIONS page and furnish the information specified in the "WHAT NEEDS TO BE SUBMITTED" section. 
  • All insurers other than captive insurers must use the NAIC OPTins system (https://www.optins.org) to submit files.
  • A captive insurer has the option of submitting files on a CD-ROM containing the captive insurer's name and NAIC number, or uploading files into the NAIC OPTins system (https://www.optins.org).  The NAIC charges a small fee to file using the OPTins system, but filing by OPTins is easier and saves on postage and the hassle of saving files to a CD-ROM.
  • Files you save on a CD-ROM or upload into an OPTins filing must have filenames that conform to the instructions provided in the NAMING FILES section.

Data from the Survey are used to compute additions to the rates of tax that foreign and alien insurers must use when computing their retaliation obligations.  Therefore, it is absolutely critical that Arizona domestic insurers accurately complete the survey.  Insurers that fail to file timely, complete and accurate responses to the Survey may be subject to administrative action.

Beginning for Tax Year 2015, Arizona-domiciled insurers are not subject to tax/fee retaliation in Hawaii, Massachusetts, Minnesota, New York or Rhode Island, and insurers domiciled in those states are not subject to tax/fee retaliation in Arizona.  Therefore, we are no longer requested information about any of those states in the E-LRTF workbook.

Insurers with questions about the survey should contact the Insurance Tax Unit.

HOW DID WE DO?

Please Provide Your Feedback

  • To report errors with forms or instructions, or to suggest ways to improve them, please send e-mail to our Tax Unit at [email protected]

Insurers

  • Licensing/Registration
    • Acquisition and Holding Company Registration
    • Captive Insurer/Domestic RRG
    • Insurer
    • Life Care Provider
    • Life Settlement Provider
    • Premium Finance Company
    • Purchasing Group
    • Rate Service Organization
    • Rating Organization
    • Reinsurer
    • Risk Retention Group - Domestic (Captive Insurer)
    • Risk Retention Group - Foreign
    • Senior Residential Entrance Fee Contract Provider
    • Service Company
    • Surplus Lines Insurer
    • Third Party Administrator (Life/Health)
    • Utilization Review Agent
  • Trust Deposits
  • Financial Reporting for Domestic Entities
    • Acquisition/Holding Company Registration
    • Captive Insurer
    • Health Care Services Organization
    • HMDO Service Corporation
    • Life & Disability Reinsurer
    • Life Care Provider
    • Life/Disability Insurer Filing on a Health Blank
    • Life/Disability Insurer Not Filing on a Health Blank
    • Mechanical Reimbursement Reinsurer
    • Mortgage Guaranty Insurer
    • Prepaid Dental Plan Organization
    • Property/Casualty Insurer Filing on a Health Blank
    • Property/Casualty Insurer Not Filing on a Health Blank
    • Risk Retention Group
    • Title Insurer
    • Senior Residential Entrance Fee Contract Provider
    • Unaffiliated Credit Life & Disability Reinsurer
  • Financial Reporting for Foreign/Alien Entities
    • Accredited Reinsurer
    • Fraternal Benefit Society
    • Health Care Services Organization
    • Life Care Provider
    • Life/Disability Insurer Filing on a Health Form
    • Life/Disability Insurer Not Filing on a Health Blank
    • Mortgage Guaranty Insurer
    • Mutual Aid Association
    • Prepaid Legal Insurer
    • Property/Casualty Insurer Filing on a Health Blank
    • Property/Casualty Insurer Not Filing on a Health Blank
    • Reinsurer
    • Risk Retention Group
    • Title Insurer
  • Life & Health Rates, Forms & Compliance
    • Health Care Appeals
    • Life/Health/Annuity Form Filing Requirements
    • Life/Health/Annuity Advertising Filing Requirements
    • Life/Health/Annuity Rate Filing Requirements
    • Long-term Care
    • Credit Insurance
    • Life Settlement Provider
    • Health Plans Survey (Annual)
    • HIPAA Data Reporting
    • Market Conduct Exam Reports
  • Property & Casualty Rates, Forms & Compliance
    • P&C Rate & Form Filing Requirements
    • Examinations and Analysis Program
    • Market Conduct Exam Reports
    • Motor Vehicle Non-renewals Report
  • Laws, Rules and Bulletins
    • Laws and Rules
    • Rules & Rulemaking
    • Regulatory Bulletins
  • Insurance Fraud
  • Taxes
    • Domestic Insurers
      • Captive Insurer
      • Fraternal Benefit Society
      • Health Care Services Organizations
      • HMDO Service Corporation
      • Life/Disability/Health Insurer
      • Life & Disability Reinsurer
      • Property/Casualty Insurer
      • Mortgage Guaranty Insurer
      • Mechanical Reimbursement Reinsurer
      • Prepaid Legal Insurer
      • Risk Retention Group
      • Service Corporation
      • Unaffiliated Credit Life & Disability Reinsurer
    • Foreign Insurers
    • AHCCCS Contractors
    • Surplus Lines Brokers / Industrial Insureds
  • File a Health Care Appeal

Contact Info

Mr. Vincent R. Gosz

Captive Insurance Division
100 N. 15th Avenue, Suite 261
Phoenix, AZ 85007-2630
[email protected]
602-364-4490
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