Surplus lines licensees are responsible for filing taxes on surplus lines policies they place. The Surplus Line Association of Oregon (SLAOR) collects taxes on surplus lines business. Its Web site contains all the forms necessary for filing. Using this link will take you out of the Insurance Division's Web site and into SLAOR's site; the Insurance
Division does not control SLAOR's site or its content.
Section III - Deposits
No deposit is required.
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