Tex. Ins. Code § 225.005 · Chapter 225. SURPLUS LINES INSURANCE PREMIUM TAX

TAX EXCLUSIVE.

Verbatim from the official edition

Text — Current through the 89th 2nd Called Legislative Session, 2025

The tax imposed by this chapter is a transaction tax collected by the surplus lines agent of record and is in lieu of any other transaction taxes on these premiums.

Notes and commentary — not statutory text

History

Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.

Amended by:

Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 18.05, eff. September 28, 2011.

Source of truth

Edition: Current through the 89th 2nd Called Legislative Session, 2025
Official file: https://statutes.capitol.texas.gov/Docs/IN/htm/IN.225.htm
Text hash: sha256 0e703c22d7aac9074c1d7f39e5eddbe6c156eac9170ad458bbdd844c34fb7d5a
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.