Tex. Ins. Code § 3504.0004 · Chapter 3504. TRAVEL INSURANCE
PREMIUM TAX.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A travel insurer shall pay premium tax, as provided by Section 221.002, on travel insurance premiums paid by any of the following:
(1) an individual primary policyholder who is a resident of this state;
(2) a primary certificate holder who is a resident of this state and elects and purchases coverage under a group travel insurance policy; or
(3) a blanket travel insurance policyholder who buys a blanket travel insurance policy for members of an eligible group if:
(A) the policyholder is a resident of this state; or
(B) the policyholder's principal place of business is located in this state.
(b) A travel insurer shall:
(1) document the state of residence or principal place of business of the policyholder or certificate holder described by Subsection (a); and
(2) report as premium:
(A) only the amount allocable to travel insurance and not amounts received for travel assistance services or cancellation fee waivers; and
(B) only the amount allocable to residents of this state.
(c) Amounts received for travel assistance services and cancellation fee waivers, whether the travel assistance services and cancellation waivers are offered separately or for a combined price authorized by Section 3504.0005, are not subject to taxation under Section 221.002(b).
Notes and commentary — not statutory text
History
Added by Acts 2019, 86th Leg., R.S., Ch. 1000 (H.B. 2587), Sec. 1, eff. September 1, 2019.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/IN/htm/IN.3504.htm
- Text hash
- sha256 9046404f6e0b29d55e76a7a90bdcb7e576f49f8625c19d1e22e5cd6090e6f1c2
- 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
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