RSA 400-A:31 General Premium Tax: Report.

I. Every authorized insurer and each formerly authorized insurer shall, on or before March 15 of each year, or within any reasonable extension of time therefor which the commissioner may for good cause have granted on or before such date, file with the commissioner a report in such form as prescribed by the commissioner showing all gross direct premiums, including policy, membership and other fees and assessment, policy dividends applied in payment for insurance and all other considerations for insurance received by it during the next preceding calendar year on account of policies covering property, subjects, or risks located, resident or to be performed in this state after deducting from such total return premiums or dividends actually returned or credited to policyholders.
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