Texas Insurance Code Title 3, Chapter 252 - Fire And Allied Lines Insurance
Texas Section 252.001 - Maintenance Tax Imposed
A maintenance tax is imposed on each authorized insurer with gross premiums subject to taxation under Section 252.003. The tax required by this chapter is...
Texas Section 252.003 - Premiums Subject To Taxation
An insurer shall pay maintenance taxes under this chapter on the correctly reported gross premiums from writing insurance in this state against loss or damage...
Texas Section 252.004 - Maintenance Tax Due Dates
(a) The insurer shall pay the maintenance tax annually or semiannually, as determined by the comptroller. (b) The comptroller may require semiannual or other periodic...
Texas Section 252.005 - Exception
This chapter does not apply to: (1) a farm mutual insurance company operating under Chapter 911; or (2) a mutual insurance company engaged in business...