West Virginia Code § 33-12C-17

Reports - summary of exported business
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(a) On or before May 1, 2004, and on or before May 1 thereafter, the end of the month
following each year, each surplus lines licensee shall file with the commissioner, on forms
prescribed by the commissioner, a verified report in duplicate of all surplus lines insurance
transacted during the preceding period;
(b) The report shall show the following:
(1) Aggregate gross premiums written;
(2) Aggregate return premiums;
(3) Amount of aggregate tax remitted to this state; and
(4) Amount of aggregate tax due or remitted to each other state for which an allocation is
made pursuant to section seven of this article.

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