Insurers and regulated entities
How to file a demand for hearing
You can request a hearing by filing a demand for hearing with our Hearings Unit. You don't need to use our form, but we highly recommend it.
Requirements for your demand
Your demand needs to include a copy of the order or action you're contesting. The Hearings Unit is separate from our internal systems and other divisions, so they can't access this information unless you include it.
You need to file your demand within 90 days of the order or action. If you don't, you'll waive your right to contest it.
Your demand needs to:
- Be in writing
- Explain how the action or order negatively affects you
- Provide your reason for requesting relief
- Include an email address
- Be delivered to our Tumwater office by email, mail, hand delivery, or fax
Your attorney or representative can sign and file the demand, but it also needs to include your contact information.
Ways to file a demand and submit documents
Our Hearings Unit recommends electronically submitting demands, documents, and messages. They'll send all communications by email, including when serving legal orders or papers.
Online
Contact our Hearings Unit online or email hearingsu@oic.wa.gov.
Fax
Send faxes to 360-339-7061, Attn: Administrative Hearings Unit.
Administrative Hearings
Office of the Insurance Commissioner
P.O. Box 40255
Olympia, WA 98504-0255
After you file a demand
Our Hearings Unit will review your demand. If it's incomplete, they'll email you to ask for more information. If it's complete, they'll email you to confirm they received it and explain the next steps for your case.
If you file a demand before our action or order goes into effect, it won't go into effect until there's a final decision for your case.
Cases we don't handle
We don't hear cases about unemployment insurance or industrial insurance claims (also known as workers’ compensation). In Washington state, the Employment Security Department handles unemployment benefits, and the Washington State Department of Labor & Industries handles workers’ compensation claims. Contact these agencies if you have questions about these types of claims.
About administrative hearings
If you or your business has been harmed by an order, decision, action or proposed action we made, you can request a hearing.
We don't handle or hear cases about unemployment insurance or industrial insurance claims (also called workers’ compensation).
In Washington state, the Employment Security Department handles unemployment benefits, and the Washington State Department of Labor & Industries handles workers’ compensation claims.
Hearings process
We hold and record all administrative hearings through Zoom or Microsoft Teams. To request an in-person hearing, the other party(s) needs to agree and you'll need to send a written request to our Presiding Officer, who will make the ultimate decision. Hearings are open to the public, so other people may watch yours. We post hearing notices at least seven days before the hearing.
A presiding officer hears and decides challenges to the commissioner's actions and applications that require a hearing by law. The Presiding Officer is an attorney who knows the relevant laws, has no prior knowledge of the case, and follows strict rules to ensure the hearing is fair for everyone involved.
If we refer your case to the Office of Administrative Hearings (OAH), an OAH Administrative Law Judge will handle your case. They'll schedule a prehearing conference, hold an evidentiary hearing, and make a decision called an initial order. Then, the Presiding Officer reviews the hearing file and initial order before making a final order. If you disagree with the final order, you can appeal it to the superior court.
Our Administrative Hearings unit follows these laws and rules:
- RCW 48 is the State Insurance Code.
- RCW 48.04 is the part of the State Insurance Code that governs hearings and appeals.
- WAC 284 contains rules for the insurance industry.
- RCW 34.05 is the State’s Administrative Procedure Act.
- WAC 10-08 contains procedures for administrative hearings.
- RCW 42.56 is the Public Records Act, which governs how the Hearings unit discloses documents and provides exceptions to disclosure.
- RCW 34.05.542 has information on filing a petition for review.
Premium tax filing for captive insurers 2023
New for 2023
There are no changes from the 2022 captive insurer tax forms.
Filing requirements
All eligible captive insurers that are registered in the State of Washington are required to file an annual online tax form, as provided by this office, even if no business was actually transacted within Washington during that time. Alternate filing methods are not accepted.
Due date
The completed online form and payment must be received by our office on or before March 1 following the end of the calendar year. When the due date falls on a Saturday or Sunday, the form and payment are considered timely if received the next business day.
Caution: Do not mail a paper version of the form or any attachments to our office.
Completing your premium tax form
Tax is generally due on all premiums, unless specifically exempted on the tax form. A registered eligible captive insurer is not liable for premium tax on moneys received as a reinsurer or on insurance placed through a surplus lines broker or other intermediary that collects and remits premium tax. If you have questions, please contact us.
The Washington tax rate is 2%. Calculations will be completed automatically.
Selecting "Print" will print your form exactly as it appears on the screen, even if you have not saved your work.
The "Save progress" button does not check for errors.
Remember: Save your work before moving away from the form; your work is not automatically saved.
Premium Reporting section
Captive Premiums should be entered in this section, broken out by line of business.
Exemptions and Deductions
Identify any exemptions or deductions applicable for your entity.
Renewal Fee
The renewal fee paid in March applies to registration July - June beginning in the current calendar year. Renewal fees paid on the tax form due March 1, 2023 apply to registration July 2023 - June 2024.
If your company is no longer active in Washington and this is your final return, enter $0 as the Annual Registration Renewal Fee.
Summary
All fields in this section are populated from other areas of the the tax form.
Declaration and final submission
Review the declaration and, if necessary, update the contact information.
The contact information listed here is the insurance commissioner's only point of contact for premium tax purposes; please make sure the information is accurate.
Enter the name and title of the officer that has examined the form and declares that to the best of this officer’s knowledge and belief, the information is entirely true, accurate and complete.
Submit your form to the insurance commissioner by clicking "Final Submission."
Premium tax filing for captive insurers 2022
New for 2022
There are no changes from the 2021 captive insurer tax forms.
Filing requirements
All eligible captive insurers that are registered in the State of Washington are required to file an annual online tax form, as provided by this office, even if no business was actually transacted within Washington during that time. Alternate filing methods are not accepted.
Due date
The completed online form and payment must be received by our office on or before March 1 following the end of the calendar year. When the due date falls on a Saturday or Sunday, the form and payment are considered timely if received the next business day.
Caution: Do not mail a paper version of the form or any attachments to our office.
Completing your premium tax form
Tax is generally due on all premiums, unless specifically exempted on the tax form. A registered eligible captive insurer is not liable for premium tax on moneys received as a reinsurer or on insurance placed through a surplus lines broker or other intermediary that collects and remits premium tax. If you have questions, please contact us.
The Washington tax rate is 2%. Calculations will be completed automatically.
Selecting "Print" will print your form exactly as it appears on the screen, even if you have not saved your work.
The "Save progress" button does not check for errors.
Remember: Save your work before moving away from the form; your work is not automatically saved.
Premium Reporting section
Captive Premiums should be entered in this section, broken out by line of business.
Exemptions and Deductions
Identify any exemptions or deductions applicable for your entity.
Renewal Fee
The renewal fee paid in March applies to registration July - June beginning in the current calendar year. Renewal fees paid on the tax form due March 1, 2023 apply to registration July 2023 - June 2024.
If your company is no longer active in Washington and this is your final return, enter $0 as the Annual Registration Renewal Fee.
Summary
All fields in this section are populated from other areas of the the tax form.
Declaration and final submission
Review the declaration and, if necessary, update the contact information.
The contact information listed here is the insurance commissioner's only point of contact for premium tax purposes; please make sure the information is accurate.
Enter the name and title of the officer that has examined the form and declares that to the best of this officer’s knowledge and belief, the information is entirely true, accurate and complete.
Submit your form to the insurance commissioner by clicking "Final Submission."
Premium tax filing for captive insurers 2021
Filing requirements
All eligible captive insurers that are registered in the State of Washington are required to file an annual online tax form, as provided by this office, even if no business was actually transacted within Washington during that time. Alternate filing methods are not accepted.
Due date
The completed online form and payment must be received by our office on or before March 1 following the end of the calendar year. When the due date falls on a Saturday or Sunday, the form and payment are considered timely if received the next business day.
Caution: Do not mail a paper version of the form or any attachments to our office.
Completing your premium tax form
Tax is generally due on all premiums, unless specifically exempted on the tax form. A registered eligible captive insurer is not liable for premium tax on moneys received as a reinsurer or on insurance placed through a surplus lines broker or other intermediary that collects and remits premium tax. If you have questions, please contact us.
The Washington tax rate is 2%. Calculations will be completed automatically.
Selecting "Print" will print your form exactly as it appears on the screen, even if you have not saved your work.
The "Save progress" button does not check for errors.
Remember: Save your work before moving away from the form; your work is not automatically saved.
Premium Reporting section
Captive Premiums should be entered in this section, broken out by line of business.
Exemptions and Deductions
Identify any exemptions or deductions applicable for your entity.
Renewal Fee
The renewal fee paid in March applies to registration July - June beginning in the current calendar year. Renewal fees paid on the tax form due March 1, 2023 apply to registration July 2023 - June 2024.
If your company is no longer active in Washington and this is your final return, enter $0 as the Annual Registration Renewal Fee.
Summary
All fields in this section are populated from other areas of the the tax form.
Declaration and final submission
Review the declaration and, if necessary, update the contact information.
The contact information listed here is the insurance commissioner's only point of contact for premium tax purposes; please make sure the information is accurate.
Enter the name and title of the officer that has examined the form and declares that to the best of this officer’s knowledge and belief, the information is entirely true, accurate and complete.
Submit your form to the insurance commissioner by clicking "Final Submission."
Premium tax filing for reinsurers 2023
New for 2023
There are no changes from 2022 for the reinsurer tax forms.
Filing requirements
All reinsurers licensed in the state of Washington during the calendar year must file an online tax form, as provided by this office, even if no business was actually transacted within Washington during that time. Alternate filing methods are not accepted.
Due date
The completed online form and payment must be received by our office on or before March 1 following the end of the calendar year. When the due date falls on a Saturday or Sunday, the form and payment are considered timely if received on the next business day.
Caution: Do not mail a paper version of the form or any attachments to our office.
Completing your premium tax form
The Washington tax rate is 2%. Calculations for the Washington portion of the form will be completed automatically.
Selecting "Print" will print your form exactly as it appears on the screen, even if you have not saved your work.
Clicking the "Save Progress" button does not check for errors.
Remember: Save your work before moving away from the form; your work is not automatically saved.
Reinsurer Premiums and Fees
Premiums as Reported on the Annual Statement
Premiums entered in this section must match premiums reported for Washington on the State Page Exhibit filed with the National Association of Insurance Commissioners (NAIC).
|
Line name |
State of domicile |
State of Washington |
|---|---|---|
|
Tax Rate |
If editable, enter your state of domicile reinsurer tax rate |
Pre-populated by the OIC |
|
Trusteed Alien Reinsurer Tax |
If editable, enter taxes due to your state of domicile |
Auto-calculated |
Fee Details
If your company is no longer active in Washington and this is your final return, enter $0 in both columns as the Renewal Fee.
|
Line name |
State of domicile |
State of Washington |
|---|---|---|
|
Renewal Fee |
Enter the Certificate of Authority renewal fee your state of domicile charges foreign insurers |
Pre-populated by the OIC |
|
Annual Statement filing fee |
Enter the annual statement filing fee your state of domicile charges foreign insurers |
Pre-populated by the OIC |
|
Other Misc Fees (specify) |
Provide description and amount of other fees charged by your state of domicile (see note below) |
n/a |
Note: Examples of Other Misc Fees to report on this schedule may include, but are not limited to, cost containment fees, exam fees, or annual service fees.
Summary
The fields in this section are populated from other areas of the tax form.
Declaration and final submission
Review the declaration and, if necessary, update the contact information.
The contact information listed here is the insurance commissioner's only point of contact for premium taxes and regulatory surcharge purposes; please make sure the information is accurate.
Enter the name and title of the officer that has examined the form and declares that to the best of this officer’s knowledge and belief, the information is entirely true, accurate and complete.
Submit your form to the insurance commissioner by clicking "Final Submission."
Premium tax filing for reinsurers 2022
New for 2022
There are no changes from 2021 for the reinsurer tax forms.
Filing requirements
All reinsurers licensed in the state of Washington during the calendar year must file an online tax form, as provided by this office, even if no business was actually transacted within Washington during that time. Alternate filing methods are not accepted.
Due date
The completed online form and payment must be received by our office on or before March 1 following the end of the calendar year. When the due date falls on a Saturday or Sunday, the form and payment are considered timely if received on the next business day.
Caution: Do not mail a paper version of the form or any attachments to our office.
Completing your premium tax form
The Washington tax rate is 2%. Calculations for the Washington portion of the form will be completed automatically.
Selecting "Print" will print your form exactly as it appears on the screen, even if you have not saved your work.
Clicking the "Save Progress" button does not check for errors.
Reinsurer Premiums and Fees
Premiums as Reported on the Annual Statement
Premiums entered in this section must match premiums reported for Washington on the State Page Exhibit filed with the National Association of Insurance Commissioners (NAIC).
|
Line name |
State of domicile |
State of Washington |
|---|---|---|
|
Tax Rate |
If editable, enter your state of domicile reinsurer tax rate |
Pre-populated by the OIC |
|
Trusteed Alien Reinsurer Tax |
If editable, enter taxes due to your state of domicile |
Auto-calculated |
Fee Details
If your company is no longer active in Washington and this is your final return, enter $0 in both columns as the Renewal Fee.
|
Line name |
State of domicile |
State of Washington |
|---|---|---|
|
Renewal Fee |
Enter the Certificate of Authority renewal fee your state of domicile charges foreign insurers |
Pre-populated by the OIC |
|
Annual Statement filing fee |
Enter the annual statement filing fee your state of domicile charges foreign insurers |
Pre-populated by the OIC |
|
Other Misc Fees (specify) |
Provide description and amount of other fees charged by your state of domicile (see note below) |
n/a |
Note: Examples of Other Misc Fees to report on this schedule may include, but are not limited to, cost containment fees, exam fees, or annual service fees.
Summary
The fields in this section are populated from other areas of the tax form.
Declaration and final submission
Review the declaration and, if necessary, update the contact information.
The contact information listed here is the insurance commissioner's only point of contact for premium taxes and regulatory surcharge purposes; please make sure the information is accurate.
Enter the name and title of the officer that has examined the form and declares that to the best of this officer’s knowledge and belief, the information is entirely true, accurate and complete.
Submit your form to the insurance commissioner by clicking "Final Submission."
Premium tax filing for reinsurers 2021
New for 2021
There are no changes from 2020 for the reinsurer tax forms.
Filing requirements
All reinsurers licensed in the state of Washington during the calendar year must file an online tax form, as provided by this office, even if no business was actually transacted within Washington during that time. Alternate filing methods are not accepted.
Due date
The completed online form and payment must be received by our office on or before March 1 following the end of the calendar year. When the due date falls on a Saturday or Sunday, the form and payment are considered timely if received on the next business day.
Caution: Do not mail a paper version of the form or any attachments to our office.
Completing your premium tax form
The Washington tax rate is 2%. Calculations for the Washington portion of the form will be completed automatically.
Selecting "Print" will print your form exactly as it appears on the screen, even if you have not saved your work.
Clicking the "Save Progress" button does not check for errors.
Remember: Save your work before moving away from the form; your work is not automatically saved.
Reinsurer Premiums and Fees
Premiums as Reported on the Annual Statement
Premiums entered in this section must match premiums reported for Washington on the State Page Exhibit filed with the National Association of Insurance Commissioners (NAIC).
|
Line name |
State of domicile |
State of Washington |
|---|---|---|
|
Tax Rate |
If editable, enter your state of domicile reinsurer tax rate |
Pre-populated by the OIC |
|
Trusteed Alien Reinsurer Tax |
If editable, enter taxes due to your state of domicile |
Auto-calculated |
Fee Details
If your company is no longer active in Washington and this is your final return, enter $0 in both columns as the Renewal Fee.
|
Line name |
State of domicile |
State of Washington |
|---|---|---|
|
Renewal Fee |
Enter the Certificate of Authority renewal fee your state of domicile charges foreign insurers |
Pre-populated by the OIC |
|
Annual Statement filing fee |
Enter the annual statement filing fee your state of domicile charges foreign insurers |
Pre-populated by the OIC |
|
Other Misc Fees (specify) |
Provide description and amount of other fees charged by your state of domicile (see note below) |
n/a |
Note: Examples of Other Misc Fees to report on this schedule may include, but are not limited to, cost containment fees, exam fees, or annual service fees.
Summary
The fields in this section are populated from other areas of the tax form.
Declaration and final submission
Review the declaration and, if necessary, update the contact information.
The contact information listed here is the insurance commissioner's only point of contact for premium taxes and regulatory surcharge purposes; please make sure the information is accurate.
Enter the name and title of the officer that has examined the form and declares that to the best of this officer’s knowledge and belief, the information is entirely true, accurate and complete.
Submit your form to the insurance commissioner by clicking "Final Submission."