Michigan Compiled Laws

Mich. Comp. Laws § 500.451 (2026)

Taxes on unauthorized insurers; regulatory fee; payment; delinquency.

✓ current as of July 2026

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THE INSURANCE CODE OF 1956

Act 218 of 1956

500.451 Taxes on unauthorized insurers; regulatory fee; payment; delinquency.

Sec. 451.

Any unauthorized insurer transacting insurance in this state shall be subject to a tax of 2% of premiums written in this state and to an additional regulatory fee of 0.5% on premiums written in this state. The tax required by this section shall be considered delinquent if not paid within 30 days after a copy of the computation of the tax by the commissioner is delivered to the insurer in the manner prescribed by law for the service of process.

History: Add. 1967, Act 111, Eff. Nov. 2, 1967 ;-- Am. 1987, Act 261, Imd. Eff. Dec. 28, 1987 ;-- Am. 1994, Act 228, Imd. Eff. June 30, 1994

PopularName Notes:

Act 218

Notes of Decisions

Cited in 1 case, 2001–2001 · leading case: Attorneys' Liab. Assurance Soc'y, Inc. v. Fitzgerald, 174 F. Supp. 2d 619 (W.D. Mich. 2001).

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Attorneys' Liab. Assurance Soc'y, Inc. v. Fitzgerald, 174 F. Supp. 2d 619 (W.D. Mich. 2001). · cites it 2× “5 percent regulatory fee above the premium taxes Mich. Comp. Laws § 500.451 . Defendant argues that the LRRA allows non-discriminatory application of taxes on non-resident risk retention groups, and Michigan’s regulatory fee qualifies as a tax and is applied in a…”

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