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State Law
Federal Law
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Texas Insurance Code - Chapter 222 Life, Health, And Accident Insurance Premium TaxLegal Research Home > Texas Lawyer > Insurance Code > Texas Insurance Code - Chapter 222 Life, Health, And Accident Insurance Premium Tax (a) This chapter applies to any insurer, including a group hospital service corporation, any health maintenance organization, and any managed care organization that receives gross ... (a) An annual tax is imposed on: (1) each insurer that receives gross premiums subject to taxation under this section; and (2) each health maintenance ... (a) Except as provided by Subsection (b), the rate of the tax imposed by this chapter on an insurer is 1.75 percent of the insurer's ... (a) The total tax imposed by this chapter is due and payable not later than: (1) March 1 after the end of the calendar year ... (a) An insurer or health maintenance organization liable for the tax imposed by this chapter must file annually with the comptroller a tax report on ... (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 or health maintenance organization is entitled to a credit on the amount of tax due under this chapter for all examination and ... An insurer or health maintenance organization that fails to pay all taxes imposed by this chapter is subject to Section 203.002. Added by Acts 2003, ... Last modified: August 10, 2007 |