Timing of Assessment. The Commissioner shall notify licensed persons of an assessment no earlier than May 1 or later than June 1 of each year regardless of whether any sum is due. The assessment shall be based on information available to the Commissioner at the time of the assessment. Information Included in the Assessment Notice. The Commissioner shall include the following information in each notice of Assessment: The amount of the assessment, if any, due that year; The means the Commissioner used in calculating the licensed person’s assessment; and How the licensee can dispute the amount of assessment if they believe it was calculated incorrectly. Impact of License Surrender Prior to Assessment. A licensee incurs an obligation to pay an assessment on January 1 of the year in which the assessment is imposed or on the date in which the licensee becomes licensed, if not licensed on January 1. Surrender of a license does not relieve a licensee of their obligation to pay an assessment. Information on Assessment. In conjunction with the assessment, the Commissioner shall provide licensees with information regarding the manner in which the assessment was calculated.