Tex. Ins. Code § 225.013 · Chapter 225. SURPLUS LINES INSURANCE PREMIUM TAX
FAILURE TO PAY TAXES; CRIMINAL PENALTY.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A surplus lines agent who does not pay the tax imposed by this chapter on or before the due date required by this chapter or who fraudulently withholds, appropriates, or otherwise uses any portion of the tax commits the offense of theft, regardless of whether the surplus lines agent has or claims an interest in the tax.
(b) An offense under this section is punishable as provided by law.
Notes and commentary — not statutory text
History
Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.
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 3fd5de385d0cc4ec2a83f68f72ff546ed5971230ffc1f8e2da77cf3122280e22
- 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.