Texas Insurance Code Title 3, Chapter 222 - Life, Health, And Accident Insurance Premium Tax
Texas Section 222.001 - Applicability Of Chapter
(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...
Texas Section 222.002 - Tax Imposed
(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...
Texas Section 222.003 - Tax Rates
(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...
Texas Section 222.004 - 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 Section 222.005 - Tax Report
(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...
Texas Section 222.006 - 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 222.007 - Credit For Fees Paid
(a) Except as otherwise provided by this subsection, an insurer or health maintenance organization is entitled to a credit on the amount of tax due...
Texas Section 222.008 - Failure To Pay Taxes
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,...