Texas Insurance Code - Section 226.005. Tax Payment; Due Date
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§ 226.005. TAX PAYMENT; DUE DATE. (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.
Added by Acts 2003, 78th Leg., ch. 1274, § 1, eff. April 1, 2005.
Amended by Acts 2005, 79th Leg., ch. 728, § 11.005(d), eff. Sept.
1, 2005.
Section: 225.011 225.012 225.013 226.001 226.002 226.003 226.004 226.005 226.051 226.052 226.053 226.054 226.055 226.056 227.001
Last modified: August 11, 2007
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