31.06.01.02

.02 Method.

Beginning with the annual statement for the calendar year 1970, to be filed on or before March 1, 1971, each insurer shall allocate its premiums in accordance with the following:

A. Property and Casualty.

Line of Business Jurisdiction Charged
Fire Location of risk
Extended Coverage Location of risk
Other Allied Lines Location of risk
Homeowners Multiple Peril Location of risk
Commercial Multiple Peril Location of risk
Earthquake Location of risk
Growing Crops Location of risk
Wet Marine Jurisdiction in which contract of insurance is negotiated and placed, except builders' risks to jurisdiction in which risk is located.
Inland Marine Principal address of policy holder
Group Accident & Health, Including Credit Groups under 500 employee/member/debtor lives, jurisdiction in which the largest number of lives are located according to the records of the insurer. Groups of 500 or more not all in one jurisdiction, by ratio of lives in each jurisdiction to total lives under policy.
Other Accident & Health Address to which premium notice is sent
Workmen's Compensation Location of insured's operation
Liability other than Auto (B.I.) Location of risk or operation
Liability other than Auto (P.D.) Location of risk or operation
Auto Liability (B.I.) Location of principal garage
Auto Liability (P.D.) Location of principal garage
Auto Physical Damage Location of principal garage
Aircraft Physical Damage Location of principal hangar
Fidelity:
  Bankers Blanket Bond Location of employer
  Mercantile Blanket Bond Location of employer
Employees Individual Bonds Location of employer
Employees Schedule Bonds Location of employer
U.S. Government Employee Bonds Location of employer
Public Official Bond Location of insured
Fraud Bonds Location of insured
Forgery Bonds Location of insured
Merchants Protective Bonds Location of insured
Surety:
  Depository Bonds Location of principal
  Judicial Bonds Location of court
  Court Bonds Location of court
  License Bonds Location of obligee
  Construction Bonds Location of work
  Supply Bonds Location of principal
  Public Official Location of principal's employment
Indemnity & Miscellaneous Bonds Location of principal
  Credit Insurance, Indemnity Principal office of the insured
  Mortgage Guaranty Location of mortgaged property
Glass Location of risk
Burglary and Theft Location of risk
Boiler and Machinery Location of risk

B. Life.

Classification Jurisdiction Charged
Ordinary Life, Including Credit Address to which the premium notice is sent
Industrial Life and Monthly Debit Ordinary Location of debit(when debit includes two or more jurisdictions, apply ratio of amount in force in each jurisdiction to total debit)
Single Premiums Address of insured's residence
Group Life, Including Credit Groups under 500 employee/member/debtor lives, jurisdiction in which the largest number of lives are located according to the records of the insurer.
Groups of 500 or more not all in one jurisdiction, by ratio of lives in each jurisdiction to total lives under policy.

C. Accident and Health.

Classification Jurisdiction Charged
Individual, Including Credit Address to which premium notice is sent
Industrial and Monthly Debit Location of debit (when debit includes two or more jurisdictions, apply ratio of amounts in force in each jurisdiction to total debit)
Group, Including Credit Groups under 500 employee/member/debtor lives, jurisdiction in which the largest number of lives are located according to the records of the insurer.
Groups of 500 or more not all in one jurisdiction, by ratio of lives in each jurisdiction to total lives under policy.

D. Annuity Allocations. Insofar as annuity considerations are taxable, they shall be allocated by the same method as that adopted for life insurance premiums.

E. Title Allocations. Title insurance premiums are to be allocated to location of risk.

F. Federal Areas Allocations. Business done at Army, Navy, or Air Force bases, and other similar federal installations, shall be allocated to the jurisdiction of the insured's residence, as listed on the application.