USA Statutes : alabama
Title : Title 27 INSURANCE.
Chapter : Chapter 04 FEES AND TAXES.
Section 27-4-11

Section 27-4-11
Refund of taxes or licenses paid by mistake.

(a) Where any taxpayer in the payment of taxes or payments of licenses which are paid directly to the commissioner and where by a mistake of fact or law has paid an amount in excess of the amount due or has made an erroneous payment, the Comptroller is authorized to draw his warrant on the Treasurer in favor of such taxpayer and the Treasurer is authorized to pay such warrant for the amount of such overpayment or erroneous payment.

(b) Before any refund under this section can be made the taxpayer, his heirs, successors or assigns shall file, in duplicate, a petition directed to the commissioner, setting up the fact relied on to procure the refunding of the money erroneously paid. Such application must be made within three years from the date of such payment.

(c) The commissioner shall examine said petition and the records of the Department of Insurance, and if the facts set forth in the petition are such as to entitle the petitioner to the refunding of the money as requested and the commissioner, upon the evidence adduced is satisfied that the petitioner is entitled to the refund as requested, he shall so certify to the Comptroller, stating the amount to be refunded by the state, the particular fund on which such warrant shall be drawn, including both the special revolving fund and the General Fund, and he shall forward to the Comptroller a copy of the petition with the certificate attached. If the Comptroller shall be satisfied that the petition is in form required by law, he shall draw his warrant on the Treasurer as provided in this section for the amount certified to him by the commissioner.

(Acts 1971, No. 407, p. 707, §86.)Section 27-4-2

Section 27-4-2
Advance fees, licenses and miscellaneous charges.

(a) The Commissioner of Insurance shall collect in advance fees, licenses, and miscellaneous charges as follows:

(1) Certificate of authority:
a. Initial application for original certificate of authority, including the filing with the commissioner of all documents incidental thereto	$500
b. Issuance of original certificate of authority	500
c. Annual continuation or renewal fee	500
d. Reinstatement fee	500
(2) Charter documents, filing with the commissioner amendment to articles of incorporation or of association, or of other charter documents or to bylaws	25
(3) Solicitation permit, filing application and issuance	250
(4) Annual statement of insurer, except when filed as part of application for original certificate of authority, filing	25
(5) Producer licenses (resident or nonresident):
a. Individuals:
1. Application fee (For filing of initial application for license)	20
2. License fee (For issuance of original license)	20
b. Business entities:
1. Application fee (For filing of initial application for license)	20
2. License fee (For original license and each annual renewal)	50
c. Examination fees (For producer examination or reexamination, each classification of examination)	50
(6) Producer appointment fee:
a. Filing notice of appointment	30
b. Annual continuation of appointment	10
(7) Reinsurance intermediary license:
a. Filing application for license	30
b. Issuance of initial license	140
c. Annual continuation of license	100
(8) Managing general agent's license:
a. Application fee (For filing of initial application for license, each insurer)	30
b. Issuance of initial license, each insurer	125
c. Annual continuation of license, each insurer	75
(9) Service representative's license:
a. Application fee (For filing of initial application for license, each insurer)	20
b. Appointment fee, property and casualty, each insurer (For original appointment and each annual renewal)	30
(10) Surplus line broker:
a. Application fee (For filing of initial application for license)	20
b. License fee (For original license and each annual renewal):
1. Individual licensees	200
2. Business entity licensees	500 plus $50 for each individual producer acting under the business entity license
(11) Adjusters:
a. Application fee (For filing of initial application for license)	20
b. License fee (For original license and each annual renewal)	40
(12) Miscellaneous services:
a. For copies of documents, records on file in insurance department, per page	1
b. For each certificate under seal of the commissioner, other than licenses	5

(13) The commissioner is hereby authorized and directed to collect a fee of twenty-five dollars ($25) when, in acting as agent for service of process for any insurance company, fraternal benefit society, mutual aid association, nonresident producer, or nonresident surplus line broker, he or she accepts the service of legal process as provided by the laws of this state. The commissioner shall refuse to receive and file or serve any process unless the process is accompanied by the aforementioned fee, which shall be taxed as costs in the action.

(b) The commissioner shall promptly pay all fees and licenses collected under this section into the State Treasury with 50 percent credited to the General Fund and 50 percent credited to the Insurance Department Fund.

(Acts 1935, No. 194, p. 256; Acts 1957, No. 598, p. 848, §4; Acts 1971, No. 407, p. 707, §76; Acts 1988, 1st Ex. Sess., No. 88-875, p. 410, §1; Act 2001-702, p. 1509, §15.)Section 27-4-8

Section 27-4-8
Annual license fee of life insurers organized to aid nonprofit educational and scientific institutions.

Annuity considerations and premiums received by a life insurer licensed to transact business in this state and which is organized and operated without profit to any private shareholder or individual and exclusively for the purpose of aiding nonprofit education and scientific institutions by issuing insurance or annuity contracts only for the benefit of such institutions and individuals employed in the services thereof at the time such policy or contract is issued shall not be subject to the payment of a privilege tax based upon premiums or annuity considerations under the provisions of this chapter or any other law of this state. In lieu of such privilege tax upon premiums and annuity considerations, such nonprofit company shall pay an annual license fee of $5,000.00 to the commissioner for the privilege of transacting an insurance business in this state. The initial payment of such shall be due on the date that such insurer is licensed to do business in the State of Alabama and upon March 1, of each year succeeding that of admission, so long as such insurer shall be licensed to transact an insurance business in this state.

(Acts 1971, No. 407, p. 707, §83.)