Utah Code § 31A-4-113: Annual and quarterly statements.

(1)

(a) Each authorized insurer shall annually, on or before March 1, file with the commissioner and the NAIC a true statement of the authorized insurer's financial condition, transactions, and affairs as of December 31 of the preceding year.

(b) The statement required by Subsection (1)(a) shall be:

(i) verified by the oaths of at least two of the insurer's principal officers; and

(ii) in the general form and provide the information as prescribed by the commissioner by rule.

(2)

(a) Each authorized insurer shall file with the commissioner and the NAIC a true statement of the insurer's financial condition, transactions, and affairs within 45 days after the close of the first, second, and third quarters of a calendar year.

(b) A statement required by this Subsection (2) shall be:

(i) verified by the oath of at least two of the insurer's principal officers; and

(ii) in the general form and provide the information the commissioner requires by rule.

(3) The annual statement of an alien insurer shall:

(a) relate only to the alien insurer's transactions and affairs in the United States unless the commissioner requires otherwise; and

(b) be verified by:

(i) the insurer's United States manager; or

(ii) the insurer's authorized officers.

(4) The commissioner may, for good cause shown, extend the date for filing a statement required by this section.