Texas Insurance Code Title 3, Chapter 221 - Property And Casualty Insurance Premium Tax
Texas Section 221.001 - Applicability Of Chapter
(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...
Texas Section 221.002 - Tax Imposed; Rate
(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...
Texas Section 221.003 - Tax Due Dates
(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...
Texas Section 221.004 - Tax Report
(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...
Texas Section 221.005 - Change In Due Dates
(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)...
Texas Section 221.006 - Credit For Fees Paid
(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...
Texas Section 221.007 - Failure To Pay Taxes
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,...