Online Premium Tax for Insurance State Participation Home State Filing Deadlines State Participation Frequently Asked Questions Participating States The following states and jurisdictions have made OPTins their online tax payment system of choice Select a State - Any -AlabamaAlaskaArizonaArkansasConnecticutDelawareDistrict of ColumbiaHawaiiIndianaInternational Alien InsurersIowaMarylandMassachusettsMichiganMontanaNebraskaNew HampshireNew MexicoNew YorkNorth DakotaOklahomaPuerto RicoRhode IslandSouth DakotaTennesseeVirgin IslandsWest VirginiaWisconsinWyoming