Tex. Ins. Code § 281.005 · Subchapter A. RETALIATORY TAXES AND OTHER CHARGES
EXCLUSION OF CERTAIN TAXES OR CHARGES.
Text — Current through the 89th 2nd Called Legislative Session, 2025
In determining an insurer's taxes or other charges under this subchapter, the comptroller may not consider:
(1) an ad valorem tax on property;
(2) a personal income tax;
(3) a sales tax;
(4) a surcharge that an insurer may recover directly from policyholders; or
(5) an assessment for a special purpose, such as an assessment for a guaranty association, high risk health pool, joint underwriting association, or windstorm association, under the law of this or another state.
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.281.htm
- Text hash
- sha256 6dfa962f7a21879276bf5779ba3f89e1291dd52c126b31831acf31c7f4e817b5
- 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
Cited by 1 provision
Provisions in this library whose text cites Tex. Ins. Code § 281.005. Each shows the citation as that text prints it.
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.