Who receives a duplicate accounting of the premium tax collected by the broker?

The correct recipient of a duplicate accounting of the premium tax collected by the broker is the Comptroller General. In South Carolina, the Comptroller General plays a key role in overseeing the state's financial operations, including the collection and distribution of tax revenues. Brokers are required to provide this duplicate accounting to ensure transparency and proper record-keeping for tax purposes.

This procedure helps in tracking the amount due and collected, which is essential for the state’s financial integrity. The Comptroller General's office monitors these transactions to ensure compliance with tax laws and regulations, making accountability critical.

Understanding the role of the Comptroller General in this context emphasizes the importance of accurate financial reporting and compliance in the surplus lines insurance market.