Tex. Ins. Code § 226.005 · Subchapter A. UNAUTHORIZED INSURANCE PREMIUM TAX
TAX PAYMENT; DUE DATE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The tax imposed by this subchapter is due and payable not later than:
(1) March 1 after the end of the calendar year in which the insurance was effectuated, continued, or renewed; or
(2) another date prescribed by the comptroller.
(b) An insurer shall pay the tax imposed by this subchapter using a form prescribed by the comptroller.
(c) The tax imposed by this subchapter, if not paid when due, is a liability of the insurer, the insurer agent, and the insured.
Notes and commentary — not statutory text
History
Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.
Amended by:
Acts 2005, 79th Leg., Ch. 728 (H.B. 2018), Sec. 11.005(d), eff. September 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.226.htm
- Text hash
- sha256 c55131a6b799064741ce658d9e5ea9a8a3c5ac947add050430374c51edd16c7c
- 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.