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Financial Audit Bureau

The Financial Audit Bureau is responsible for processing and auditing premium tax filings for all insurance companies. All insurers authorized to transact business in New Mexico and all property bondsmen, self-insurers, title companies and risk retention groups are subject to pay premium tax on a quarterly basis.

The Financial Audit Bureau is also responsible for the collection of Annual Statement of Filing Fee's, Property and Casualty, Annual Rate and Form Filing Fee's and Fraud Bureau Assessments.

The Office of Superintendent of Insurance has not yet produced the 2017 Fraud Assessment invoices and we do not have an anticipated due date yet. The 2017 Fraud Assessments will be posted as soon as they are available, please check back at a later time. If you have further questions, please contact Angelica Lucero at Angelica.Lucero@state.nm.us Thank you!







2016 Fraud Assessment Invoices - Due by December 31 2016

Office of Superintendent of Insurance is NO longer accepting checks payable to the "Public Regulation Commission". Please make checks payable to "Office of Superintendent of Insurance."


New Bulletin:
  • Premium surtax pursuant to NMSA 1978 section 59A-6-2(c) health insurance coverage requirements pursuant to articles 46 and 47 of the insurance code. Please click here (2015-031) for the bulletin.

  • APPLICATION OF MEDICAL INSURANCE POOL(MIP) CREDITS TO PREMIUM TAX LIABILITY. Please click here (2015-027) for the bulletin.

Customers making payments to the Office of Superintendent of Insurance (OSI):

When you provide a check as payment, you authorize the State of New Mexico to either use information from your check to make a one-time electronic fund transfer from your account or to process the payment as a check transaction.

The Annual Statement Filing fee, Fraud Assessment and Property & Casualty Annual Rate Filing Fee will remain online this year. Any fees/ assessments not paid within a timely manner, may be assessed a penalty.


We will start accepting 4th quarter premium tax returns on January 1st. Companies cannot know for certain the amounts of premiums collected until after the companies’ quarterly financial statements are prepared and submitted in their state of domicile and therefore cannot know the accurate amount of premiums to report on their premium tax returns until after the reporting period ends. Financial Audit Bureau Auditors are unable to verify the amounts reported for “current” premiums collected until after the companies’ quarterly financial statements are prepared and submitted in their state of domicile. The amount of premiums reported on each company’s quarterly financial statement must match the amount of premiums reported on the corresponding premium tax report and must be able to be verified by the Financial Audit Bureau Auditors. Based on that, all companies need to submit their reports after the end of the corresponding reporting period. PLEASE NOTE: LINE TWO OF ALL QUARTERLY TAX RETURNS MUST BE COMPELTED OR YOUR COMPANY MAY BE ASSESSED A PENALTY PURSUANT TO NMSA 1978, SECTION 59A-6-4 and in accordance with OSI Bulletin Number 2015-002.

The following dates are the corresponding “reporting periods” for each quarter:
  • The 1st reporting period starts on January 1st and ends on March 31st – premiums for that period should be reported on the first quarterly premium tax return due on April 15th; we will accept submission of the first quarterly premium tax returns starting on April 1st and they MUST be postmarked by April 15th.

  • The 2nd reporting period starts on April 1st and ends on June 30th – premiums for that period should be reported on the second quarterly premium tax return due on July 15th; we will accept submission of the second quarterly premium tax returns starting on July 1st and they MUST be postmarked by July 15th.

  • The 3rd reporting period starts on July 1st and ends on September 30th – premiums for that period should be reported on the third quarterly premium tax return due on October 15th; we will accept submission of the third quarterly premium tax returns starting on October 1st and they MUST be postmarked by October 15th.

  • The 3rd reporting period starts on July 1st and ends on September 30th – premiums for that period should be reported on the third quarterly premium tax return due on October 15th; we will accept submission of the third quarterly premium tax returns starting on October 1st and they MUST be postmarked by October 15th.

  • The 4th reporting period starts on October 1st and ends on December 31st – premiums for that period should be reported on the fourth quarterly premium tax return due on January 15th; we will accept submission of the fourth quarterly premium tax returns starting on January 1st and they MUST be postmarked by January 15th.


If your company sends in all four quarters at once, or prior to the dates specified above, your premium tax return and any applicable related payment will be returned. If your company’s premium tax return(s) and any applicable related payment(s) are not returned by the due dates, and within the time period specified above your company will be issued a penalty pursuant to NMSA 1978, 59A-6-4.

Invoices for Fees and Assessments

This information is now available on Examinations Bureau page, please click here for more information.


Refund Information

Address Information

Complete the form below if your company has a change of address, contact information, or would like to inform Office of Superintendent of Insurance of an address for a specific assessment.

Address Change/Update Form

Email completed form to Candace lopez (Candace.lopez@state.nm.us)

ATTN: 2nd Quarterly Premium Tax Returns

PLEASE NOTE: The 2017 2nd Quarterly premium tax forms and payments due July 15, 2017 SHALL be postmarked by July 15, 2017. The fact that the 2nd Quarterly premium tax filing and payment due date fall on a Saturday does not extend the postmark deadline to Monday. If your company’s 2rd quarter premium tax is not postmarked on or before July 15th, your company will be issued a penalty. Thank you in advance for your consideration and correct, complete and timely filing.

Premium Tax Due Dates

  • Premium Tax Final's are due April 15th of the previous calendar year.

  • Premium Tax 1st Quarters are due on April 15th every year.

  • Premium Tax 2nd Quarters are due on July 15th of every year.

  • Premium Tax 3rd Quarters are due on October 15th of every year.

  • Premium Tax 4th Quarters are due on January 15th of every year.