Amended Returns - Insurance

If a taxpayer discovers that an original return contains an error in the computation of insurance gross premium tax, an amended return should be filed.  The statute of limitations for filing an amended return is three years from the date the return was filed or was required to be filed, whichever is later.  Indicate that the return is being amended by filling in the appropriate circle at the top of the first page of the form.  If the form does not provide a circle for filling in, write "AMENDED" on the face of the return.