The way the surplus lines premium tax is assessed and collected is different from the way in which tax is collected from admitted insurers. Surplus lines premium tax is

A. Invisible to the insured because it is included in the total premium.

B. Not generally payable on independent procurement transactions.

C. Lower than the premium tax imposed on admitted insurers in most states.

D. Collected from the insured and remitted to the state by the surplus lines broker.