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State Law
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Texas Insurance Code - Chapter 221 Property And Casualty Insurance Premium TaxLegal Research Home > Texas Lawyer > Insurance Code > Texas Insurance Code - Chapter 221 Property And Casualty Insurance Premium Tax (a) This chapter applies to an insurer, organization, or concern that receives gross premiums subject to taxation under Section 221.002, including a reciprocal or interinsurance ... (a) An annual tax is imposed on each insurer that receives gross premiums subject to taxation under this section. The rate of the tax is ... (a) The total tax imposed by this chapter is due and payable not later than March 1 after the end of the calendar year for ... (a) An insurer liable for the tax imposed by this chapter must file annually with the comptroller a tax report on a form prescribed by ... (a) The comptroller by rule may change the dates for reporting and paying taxes under this chapter to improve operating efficiencies within the agency. (b) ... (a) An insurer is entitled to a credit on the amount of tax due under this chapter for all examination and evaluation fees paid to ... An insurer that fails to pay all taxes imposed by this chapter is subject to Section 203.002. Added by Acts 2003, 78th Leg., ch. 1274, ... Last modified: August 10, 2007 |