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Texas Insurance Code - Chapter 223 Title Insurance Premium Tax

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  • Texas Insurance Code Section 223.001 - Applicability Of Certain Definitions
    In this chapter, a term defined by Chapter 2501 has the meaning assigned by that chapter. Added by Acts 2003, 78th Leg., ch. 1274, § ...
  • Texas Insurance Code Section 223.002 - Applicability Of Chapter
    This chapter applies to a title insurance company that receives premiums subject to taxation under Section 223.003. Added by Acts 2003, 78th Leg., ch. 1274, ...
  • Texas Insurance Code Section 223.003 - Tax Imposed
    (a) An annual tax is imposed on each title insurance company that receives premiums from the business of title insurance. The rate of the tax ...
  • Texas Insurance Code Section 223.004 - Limitation On Certain Additional Taxes
    (a) Except as otherwise provided by this code or the Labor Code, a title insurance company or title insurance agent subject to the tax imposed ...
  • Texas Insurance Code Section 223.005 - Premiums Paid To Title Insurance Agent
    (a) Premiums received from the business of title insurance are subject to the tax under this chapter regardless of whether paid to a title insurance ...
  • Texas Insurance Code Section 223.006 - Tax Due Dates
    (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 ...
  • Texas Insurance Code Section 223.007 - Tax Reports
    (a) A title insurance company liable for the tax imposed by this chapter must file annually with the comptroller a tax report on a form ...
  • Texas Insurance Code Section 223.008 - Rules
    (a) The commissioner or the comptroller, as appropriate, may adopt fair and reasonable rules, minimum standards, and limitations as appropriate to augment and implement this ...
  • Texas Insurance Code Section 223.009 - Credit For Fees Paid
    (a) A title insurance company is entitled to a credit on the amount of tax due under this chapter for all examination and evaluation fees ...
  • Texas Insurance Code Section 223.010 - Failure To Pay Taxes
    A title insurance company that fails to pay all taxes imposed by this chapter is subject to Section 203.002. Added by Acts 2003, 78th Leg., ...
  • Texas Insurance Code Section 223.011 - Disposition Of Revenue
    Chapter 227 applies to the disposition of the revenue from the tax imposed by this chapter. Added by Acts 2003, 78th Leg., ch. 1274, § ...
  • Last modified: August 11, 2007