Alabama Filing Guide

**Filing Transition:** Mandatory SLIP+ for policies effective 1/1/2026+. Legacy OPTins for pre-2026 policies only. **Requirements:** • Minimum 1 declination for diligent search • Annual Form ID-15 due March 1 (required even with zero business) • Policy fees taxable at 6% • Required disclosure on all policies • Personal lines require additional written disclosure **Tax Exemptions (AL Code § 27-10-34):** • Wet marine and transportation insurance • Out-of-state subjects of insurance • Interstate railroad operations, aircraft operations • Shipbuilding industry property, industrial insurance **Insurer Requirements:** • Foreign insurers: $15M capital/surplus ($4.5M minimum with waiver) • Alien insurers: Must be on NAIC Quarterly Listing • 5-year operating history (unless wholly owned subsidiary) **Special Forms:** • Risk Purchasing Groups: Tax Form 14 (direct to DOI) • Independent Procurement: Tax Form 14.1 (direct to DOI)