Utah Code Title 31A. Insurance Code § 31A-37a-104. Reporting--Books and records

(a) the commissioner shall, by rule or order, establish the form and content of the annual report to be filed by a special purpose financial captive insurance company; and

(b) a special purpose financial captive insurance company shall report:

(2)(a) A special purpose financial captive insurance company may make written application to file its annual report on a fiscal-year basis.

(b) If an alternative reporting date is granted, the commissioner shall establish the due date and content of the filing required by the special purpose financial captive insurance company in addition to its annual report.

(3)(a) Unless the commissioner approves a variance before the special purpose financial captive insurance company implements the variance, a special purpose financial captive insurance company shall maintain in the state the following of the special purpose financial captive insurance company:

(b) A special purpose financial captive insurance company shall make an item listed in Subsection (3)(a) available for inspection by the commissioner at any time.

(c) A special purpose financial captive insurance company shall keep an item listed in Subsection (3)(a) in a manner so that:

(4)(a) Unless the commissioner approves a variance before the special purpose financial captive insurance company implements the variance, a special purpose financial captive insurance company shall preserve and keep an item listed in Subsection (3)(a) available in this state:

(b) If the commissioner approves the keeping of an item listed in Subsection (3)(a) outside this state, the special purpose financial captive insurance company shall maintain a complete copy of the original in the state.

(c) An item listed in Subsection (3)(a) may be photographed, reproduced on film, or stored and reproduced electronically.