When licensed insurers are unwilling or unable to provide needed coverage, consumers can secure coverage with an approved surplus line insurer (also called a “non-admitted” carrier) through a licensed surplus line broker. Individuals or corporations may secure insurance coverage directly from a non-admitted insurer. This coverage is considered "independently procured." If the insurance is independently procured, the purchaser must pay the premium tax directly to the Arkansas Insurance Department on a “Report of Independently Procured Insurance Tax” form. For additional information regarding independently procured taxes, please email us at AID.Independently.Procured.Tax@arkansas.gov.To view Rule 24 regarding surplus lines coverage click here.To view useful information on every insurance agent licensed to sell insurance in Arkansas, click here to Search the Insurance Agent database.Please visit our Finance Division website for:1.Updated annual filing changes;2.Procedures for transitioning from an “Approved” to an “Eligible” Surplus Lines Insurer and have your statutory deposit released;3.Current list of eligible surplus lines insurers operating in Arkansas; and4.Other useful links and information.For additional information regarding registration as a surplus lines company, please email us at AID.Surplus.Lines@arkansas.gov.