Sec. 31.06.01.02. Method

Beginning with the annual statement for the calendar year 1970, to be filed on or before March 1, 1971, each insurer shall allocate its premiums in accordance with the following:

A. Property and Casualty.

Line of Business	Jurisdiction Charged
Fire	Location of risk
Extended Coverage	Location of risk
Other Allied Lines	Location of risk
Homeowners Multiple Peril	Location of risk
Commercial Multiple Peril	Location of risk
Earthquake	Location of risk
Growing Crops	Location of risk
Wet Marine	Jurisdiction in which contract of insurance is negotiated and placed, except builders' risks to jurisdiction in which risk is located.
Inland Marine	Principal address of policy holder
Group Accident & Health, Including Credit	Groups under 500 employee/member/debtor lives, jurisdiction in which the largest number of lives are located according to the records of the insurer. Groups of 500 or more not all in one jurisdiction, by ratio of lives in each jurisdiction to total lives under policy.
Other Accident & Health	Address to which premium notice is sent
Workmen's Compensation	Location of insured's operation
Liability other than Auto (B.I.)	Location of risk or operation
Liability other than Auto (P.D.)	Location of risk or operation
Auto Liability (B.I.)	Location of principal garage
Auto Liability (P.D.)	Location of principal garage
Auto Physical Damage	Location of principal garage
Aircraft Physical Damage	Location of principal hangar
Fidelity:
Bankers Blanket Bond	Location of employer
Mercantile Blanket Bond	Location of employer
Employees Individual Bonds	Location of employer
Employees Schedule Bonds	Location of employer
U.S. Government Employee Bonds	Location of employer
Public Official Bond	Location of insured
Fraud Bonds	Location of insured
Forgery Bonds	Location of insured
Merchants Protective Bonds	Location of insured
Surety:
Depository Bonds	Location of principal
Judicial Bonds	Location of court
Court Bonds	Location of court
License Bonds	Location of obligee
Construction Bonds	Location of work
Supply Bonds	Location of principal
Public Official	Location of principal's employment
Indemnity & Miscellaneous Bonds	Location of principal
Credit Insurance, Indemnity	Principal office of the insured
Mortgage Guaranty	Location of mortgaged property
Glass	Location of risk
Burglary and Theft	Location of risk
Boiler and Machinery	Location of risk

B. Life.

Classification	Jurisdiction Charged
Ordinary Life, Including Credit	Address to which the premium notice is sent
Industrial Life and Monthly Debit Ordinary	Location of debit(when debit includes two or more jurisdictions, apply ratio of amount in force in each jurisdiction to total debit)
Single Premiums	Address of insured's residence
Group Life, Including Credit	Groups under 500 employee/member/debtor lives, jurisdiction in which the largest number of lives are located according to the records of the insurer.
	Groups of 500 or more not all in one jurisdiction, by ratio of lives in each jurisdiction to total lives under policy.

C. Accident and Health.

Classification	Jurisdiction Charged
Individual, Including Credit	Address to which premium notice is sent
Industrial and Monthly Debit	Location of debit (when debit includes two or more jurisdictions, apply ratio of amounts in force in each jurisdiction to total debit)
Group, Including Credit	Groups under 500 employee/member/debtor lives, jurisdiction in which the largest number of lives are located according to the records of the insurer.
	Groups of 500 or more not all in one jurisdiction, by ratio of lives in each jurisdiction to total lives under policy.

D. Annuity Allocations. Insofar as annuity considerations are taxable, they shall be allocated by the same method as that adopted for life insurance premiums.

E. Title Allocations. Title insurance premiums are to be allocated to location of risk.

F. Federal Areas Allocations. Business done at Army, Navy, or Air Force bases, and other similar federal installations, shall be allocated to the jurisdiction of the insured's residence, as listed on the application.