The New Jersey Department of Banking and Insurance recently issued Bulletin 09-21, which advises that amendments to N.J.S.A. § 17:22-6.59 and 17:22-6.64 were enacted on June 29, 2009. The amendments change the surplus lines premium tax rate from three percent to five percent. The amendment also provides that in the case of premium tax received in connection with fire insurance, three percent will be paid to the Treasurer of New Jersey State Firemen's Association. In connection with the amendments, the New Jersey Insurance Department has also amended the surplus lines premium tax forms and instructions. The revised forms must be utilized beginning on July 1, 2009.