DOMESTIC INSURER: Risk Retention Group

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

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. 

  • If you are required to either make an OPTins filing or submit a CD-ROM containing data, files need to be saved with names that adhere to the instructions provided in the NAMING FILES section.
  • If you are filing a CD-ROM, the insurer's NAIC number, name and "E-LRTF" must be printed on the CD-ROM.

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.


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