On or before March 15 following the end of the tax year, a person subject to premium tax shall file a Final Report with the Insurance Administration on a form or in a manner approved by the Commissioner. The Final Report of premium taxes required under Insurance Article, §6-107, Annotated Code of Maryland, shall contain: Either: A report of the new and renewal gross direct premiums less returned premiums written by the taxpayer during the preceding calendar year, including, for Maryland domiciled taxpayers, premiums written in a state where the taxpayer is not licensed; or If the taxpayer issues perpetual policies of fire insurance, a report of the average amount of deposits held by the taxpayer during the preceding calendar year in connection with perpetual policies of fire insurance issued on property in the State and in force during any part of that year; A calculation of retaliatory tax owed to Maryland under COMAR 31.06.02; A calculation of any applicable credits against premium tax allowed by Insurance Article, Title 6, Annotated Code of Maryland; and Credit, if any, for overpayment of premium tax paid in prior tax years. On or before March 15 following the end of the tax year, the Assessment Form shall be filed to report the assessment amount pursuant to Insurance Article, §6-102.1, Annotated Code of Maryland, and shall contain: A report of the gross amount of all health and accident & health insurance premiums written during the preceding calendar year; An itemization of allowed excluded premiums during the preceding calendar year; A calculation of the assessment; and Any other information or documentation required by the Commissioner. Remittance. The taxpayer shall remit the following with the Final Report required by §B of this regulation: The total amount of premium tax due, after crediting the amount of taxes paid under Regulation .02 of this chapter; and Any retaliatory tax due under COMAR 31.06.02. The amount remitted under §C(1) of this regulation shall be the net amount due after any applicable credits are applied against the premium tax that are allowed by Insurance Article, Title 6, Annotated Code of Maryland. Taxpayers shall maintain in their files, and shall make available to the Commissioner on request, supporting documentation for: The retaliatory tax due on the Final Report, consisting of the applicable taxes, licenses, and other fees that are part of the computation of the retaliatory tax due; and Any credits against premium tax taken by the taxpayer that are allowed under Insurance Article, Title 6, Annotated Code of Maryland. An entity subject to assessment pursuant to Insurance Article, §6-102.1, Annotated Code of Maryland, shall remit the assessment amount due with the Assessment Form as required by §C of this regulation. The payment of premium taxes as required by §D(1) of this regulation and the payment of the assessment as required by §D(4) of this regulation shall be remitted separately and not combined in one remittance. A managed care organization may remit quarterly payments of the assessment required by Insurance Article, §6-102.1, Annotated Code of Maryland, equal to at least 25 percent of the assessment due on or before March 15, June 15, September 15, and December 15.