DE HB7

Removes references to sections 1917 and 6914 from the general premium tax payment schedule in Delaware's Insurance Code (Title 18, § 702)

Resolves an internal inconsistency regarding tax payment timing for captive insurance companies and surplus lines brokers

Captive insurance companies and surplus lines brokers will continue paying premium taxes according to their specific code sections (1917 and 6914) rather than the general payment schedule

General premium tax payment schedule remains unchanged: 50% due April 15, 20% on June 15, 20% on September 15, 10% on December 15, with the balance due March 1 of the following year