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The guidance covers timely and complete quarterly and final submissions for all licensed insurance lines of business, payment and check handling rules, prohibitions on exemptions and combined submissions, rounding requirements for premium tax calculations, and conditions for amended returns. It also specifies required accompanying forms and documentation, including New Mexico Business Page, Schedule T (and T Part 2 when applicable), and attachments supporting political subdivision deductions and pass-through premium reconciliations.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":21,"@type":70,"position":76},"https://docshare.wps.com/template/invoices/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/instructions-for-premium-tax-filings-state-of-new-mexico/301953/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/instructions-for-premium-tax-filings-state-of-new-mexico/301953.png","ImageObject",442,249,{"name":88,"@type":89},"Melati","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-24","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":9},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"哪些保险公司必须提交所有季度和最终报告？","Question",{"text":108,"@type":109},"所有获准在新墨西哥开展业务的保险公司都必须按每项业务类别提交季度与最终报告，即使在新墨西哥没有写入保费也必须提交。","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"逾期、未提交或提交不完整会产生什么后果？",{"text":113,"@type":109},"未遵守指引、迟交、未提交、未签署、未注明日期和/或不完整的报告将不被认定为及时完整提交，并将依据新墨西哥州法规第59A-6-4条评估处罚。",{"name":115,"@type":106,"acceptedAnswer":116},"最终保费税申报通常需要随附哪些表格？",{"text":117,"@type":109},"最终保费税申报必须随附新墨西哥商业页以及公司相应的Schedule T（并在适用时包含Schedule T Part 2）。此外，每个业务类别需单独提交且不接受双面表格。","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},301953,1790286986,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":20,"category_name":21,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":9,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":73},962085570644,"https://ap-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d","STATE OF NEW MEXICO  \nOFFICE OF SUPERINTENDENT OF INSURANCE  \nFinancial Audit Bureau  \n1120 Paseo de Peralta, Room 433, Santa Fe, New Mexico 87501  \nP.O. Box 1689, Room 433, Santa Fe, New Mexico 87504  \nTelephone: 505-827-5781  \nToll Free: 1-855-427-5674  \nFax: 505-827-4734  \nINSTRUCTIONS FOR PREMIUM TAX FILINGS  \nAll quarters and final reports (includes companies that have written zero premium in New Mexico) must be complete and filed timely by all insurance companies authorized to transact business in New Mexico for each line of business the company is licensed to transact business for in New Mexico, regardless of premium written.  \nFAILURE TO COMPLY WITH ALL OF THE INSTRUCTIONS PROVIDED, LATE, NON-FILING, UNSIGNED, UNDATED, AND/OR INCOMPLETE REPORTS WILL RESULT IN THE FILING NOT BEING RECOGNIZED AS A TIMELY AND COMPLETE FILING, AND PENALTIES WILL BE ASSESSED PURSUANT TO NMSA 1978, SECTION  \n59A-6-4.  \nMake all checks payable to the Office of Superintendent of Insurance, DO NOT make checks payable to “OSI”. Send a single check per filing; for example, if your company files forms 301, 302 and 303, only submit ONE check, NOT three.  \nDO NOT Send a letter of exemption in lieu of filing; no company is exempt, regardless of premium written .  \nDO NOT Combine lines of business (surtaxline is a separate line of business).  \nDO NOT Send premium tax forms, checks or related documents to any other OSI division or bureau .  \nDO NOT Combine premium tax payments for multiple companies .  \nDO NOT Send in all four quarters at one time. Submit each quarter individually according to its respective due date (see page 3 for filing date requirements and acceptable submission dates).  \nDO NOT Submit original premium tax forms with refund requests . Refunds must be sent in separately.  \nDO NOT Send in double sided final premium tax forms, each line of business must have its own page.  \nDO NOT Round numbers when calculating premium tax due or credits . Must follow instructions below:  \nRounding: Beginning July 1, 2014, cents will be roundedto the nearest hundredth as follows: digits 1 through 4 will be rounded down and digits 5 through 9 will be rounded up. EXAMPLE: $35.452 = $35.45, and $35.487 = $35.49 or penalties will be assessed, pursuant to statute NMSA 1978, Section 59A-6-4.  \nFILING FINAL PREMIUM TAX FORMS (INCLUDES SURTAX INFORMATION):  \nFORM \\#300—LIFE/HEALTH COMPANIES– SHALL be accompanied with company’s Schedule T and NM Business page  \nFORM \\#301—CASUALTY AND MISC.COMPANIES-SHALL be accompanied with company’s Schedule T and NM Business page FORM \\#302—PROPERTY INSURANCE COMPANIES-SHALL be accompanied with company’s Schedule T and NM Business page FORM \\#303—VEHICLE INSURANCE COMPANIES-SHALL be accompanied with company’s Schedule T and NM Business page  \nThe premium tax finals shall be postmarked no later than April 15th of every year or a penalty WILL be assessed. Premium tax finals will be accepted only after a company has filed their annual financial statement with their state of domicile and the NAIC. If a company amends its annual financial statement and the amendment affects direct written premiums in New Mexico, the company shall submit an amended premium tax return no later than 30 days after the submission of the company’s amended annual financial statement to its state of domicile; failure to do so will result in an underpayment and a penalty will be assessed in accordance with Section 59A-6-4, NMSA 1978. If a company receives a “pass through premium payment” from HSD/MAD as described in “Attachment A” subsequent to its  filing of the final premium tax report for any given year, the applicable premium tax return for the year in which the payment was  received SHALL be amended to reflect the payment received as reflected on the ACA1202 and NM1414 templates,(herein referred to as “RECON templates”.) Additionally, a premium tax payment shall be made at the time of the amendment for the premium tax  component amount received by t","cbCaiskv2Ze5ZNmK","https://ap.wps.com/l/cbCaiskv2Ze5ZNmK","pdf",175166,6,"English","# Instructions for Premium Tax Filings\n## Filing requirements and deadlines\n## Payment and submission rules\n## Rounding and calculation guidance\n## Required forms and supporting documents","[{\"question\":\"哪些保险公司必须提交所有季度和最终报告？\",\"answer\":\"所有获准在新墨西哥开展业务的保险公司都必须按每项业务类别提交季度与最终报告，即使在新墨西哥没有写入保费也必须提交。\"},{\"question\":\"逾期、未提交或提交不完整会产生什么后果？\",\"answer\":\"未遵守指引、迟交、未提交、未签署、未注明日期和/或不完整的报告将不被认定为及时完整提交，并将依据新墨西哥州法规第59A-6-4条评估处罚。\"},{\"question\":\"最终保费税申报通常需要随附哪些表格？\",\"answer\":\"最终保费税申报必须随附新墨西哥商业页以及公司相应的Schedule T（并在适用时包含Schedule T Part 2）。此外，每个业务类别需单独提交且不接受双面表格。\"}]","INSTRUCTIONS FOR PREMIUM TAX FILINGS - STATE OF NEW MEXICO | PDF",1789787178]