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Texas Insurance Code - Chapter 226 Unauthorized And Independently Procured Insurance Premium TaxLegal Research Home > Texas Lawyer > Insurance Code > Texas Insurance Code - Chapter 226 Unauthorized And Independently Procured Insurance Premium Tax Sponsored LinksIn this subchapter: (1) "Insurer" has the meaning assigned by Section 101.002 and includes: (A) an insurer that does not hold a certificate of authority ... This subchapter applies to an insurer who charges gross premiums for insurance on a subject resident, located, or to be performed in this state. Added ... (a) A tax is imposed on each insurer that charges gross premiums subject to taxation under this section. The rate of the tax is 4.85 ... The tax imposed by this subchapter is in lieu of all other insurance taxes. Added by Acts 2003, 78th Leg., ch. 1274, § 1, eff. ... (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 ... In this subchapter, "premium" includes any consideration for insurance, including: (1) a premium; (2) a membership fee; or (3) dues. Added by Acts 2003, 78th ... This subchapter applies to an insured who procures an insurance contract in accordance with Section 101.053(b)(4). Added by Acts 2003, 78th Leg., ch. 1274, § ... (a) A tax is imposed on each insured at the rate of 4.85 percent of the premium paid for the insurance contract procured in accordance ... (a) Except as provided by Section 226.055, the tax imposed by this subchapter is due and payable not later than: (1) May 15 after the ... The amount of tax due and payable under this subchapter by a corporation that files a franchise tax report shall be reported directly to the ... Sections 226.051-226.054 do not abrogate or modify any other provision of this chapter or Chapter 101. Added by Acts 2003, 78th Leg., ch. 1274, § ... Last modified: August 11, 2007 |