Under M.G.L. c. 175 §168, the Massachusetts surplus lines premium tax that a special insurance broker must collect and remit on coverage placed with an eligible unauthorized insurer is set at what rate?

Why this is the answer

M.G.L. c. 175 §168 imposes a 4% surplus lines premium tax on coverage placed with eligible unauthorized insurers. The licensed special broker pays it to the commonwealth with an annual sworn premium statement filed with the state treasurer by January 31, and separately files affidavits with the commissioner documenting the diligent search of the admitted market.