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This editorial directory and review lists the surplus written premiums collected by each of the 51 states in 2012 and 2011. The directory also includes a complete list of the 51 states including the gross surplus lines premiums written in 2012, 2011 and 2010, the increase (or decrease) in premiums collected between 2011 and 2012, the surplus taxes collected by each state in 2012, 2011 and 2010 and the most recent tax rate (2012). If there have been changes in the state legislation about surplus lines taxes, the changes are noted at the end of each state listing. Published September 25, 2013.