(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.