Texas Section 223A.001 - Definition
In this chapter, "captive insurance company" means a captive insurance company holding a certificate of authority under Chapter 964. Added by Acts 2013, 83rd Leg.,...
Texas Section 223A.002 - Applicability Of Chapter
This chapter applies to a captive insurance company holding a certificate of authority under Chapter 964. Added by Acts 2013, 83rd Leg., R.S., Ch. 569...
Texas Section 223A.003 - Tax Imposed; Rate
(a) An annual tax is imposed on each captive insurance company that receives gross premiums subject to taxation under this chapter. The rate of the...
Texas Section 223A.004 - 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 223A.005 - Tax Report
(a) A captive insurance company liable for the tax imposed by this chapter must file annually with the comptroller a tax report on a form...
Texas Section 223A.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 223A.007 - Credit For Fees Paid
(a) A captive insurance company is entitled to a credit on the amount of tax due under this chapter for all examination and evaluation fees...
Texas Section 223A.008 - Failure To Pay Taxes
A captive insurance company that fails to pay all taxes imposed by this chapter is subject to Section 203.002 of this code and Subtitles A...