.01 Certificate of Valuation.

A. Each life insurance company licensed in Maryland shall annually furnish the Commissioner within 30 days of its issuance by the state of domicile a certificate of valuation covering the previous calendar year attested by the insurance supervisory official of the company's state of domicile. The submission of the certificate of valuation shall be in addition to the submission of the annual or interim statement by the insurer as may be required by statute.

B. Each life insurance company incorporated under the laws of Maryland shall furnish the Commissioner on or before February 15th of each year with properly attested true and correct lists and valuations of its business in force, which, after appropriate investigation, will be used in connection with the annual valuation of policies. Failure to furnish the required lists and valuations will preclude the issuance by the Commissioner of a certificate of valuation.