Tex. Ins. Code § 203.001 · Chapter 203. GENERAL PROVISIONS RELATING TO TAXES
LIMITATION ON CERTAIN ADDITIONAL TAXES.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) This section applies to:
(1) an insurer authorized to engage in the business of insurance in this state other than an eligible surplus lines insurer; and
(2) a health maintenance organization authorized to engage in the business of a health maintenance organization in this state.
(b) Except as otherwise provided by this code or the Labor Code, an insurer or health maintenance organization subject to a tax imposed by Chapter 4, 221, 222, 223A, 224, or 257 may not be required to pay any additional tax imposed by this state or a county or municipality in proportion to the insurer's or health maintenance organization's gross premium receipts.
(c) Subsection (b) does not:
(1) limit the applicability of other taxes, fees, and assessments imposed by this code; or
(2) prohibit the imposition and collection of state, county, and municipal taxes on the property of insurers or health maintenance organizations or state, county, and municipal taxes imposed by other laws of this state, unless a specific exemption for insurers or health maintenance organizations is provided in those laws.
Notes and commentary — not statutory text
History
Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.
Amended by:
Acts 2013, 83rd Leg., R.S., Ch. 569 (S.B. 734), Sec. 3, eff. June 14, 2013.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/IN/htm/IN.203.htm
- Text hash
- sha256 62673bbafdf711f12103d2159a9530410431de3afa64e349af06128a9e91bbcf
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.