Texas Insurance Code Title 3, Chapter 281 - Retaliatory Provisions

SUBCHAPTER A RETALIATORY TAXES AND OTHER CHARGES

• Texas Section 281.001 - Definitions
  In this subchapter: (1) "Domestic insurer" means an insurer organized in this state. (2) "Foreign insurer" means an insurer organized in another state. (3) "Tax...
• Texas Section 281.002 - Treatment Of Alien Insurer As Foreign Insurer
  For purposes of this subchapter, an alien insurer is considered to be organized in the state designated by the insurer in which the insurer: (1)...
• Texas Section 281.003 - Exception
  This subchapter does not apply to a person, company, firm, association, group, corporation, or insurance organization of any kind from another state that engages in...
• Texas Section 281.004 - Retaliatory Taxes Or Other Charges, Prohibitions, And Restrictions
  (a) The comptroller shall impose and collect a tax or other charge or a prohibition or restriction on a foreign insurer authorized to engage in...
• Texas Section 281.005 - Exclusion Of Certain Taxes Or Charges
  In determining an insurer's taxes or other charges under this subchapter, the comptroller may not consider: (1) an ad valorem tax on property; (2) a...
• Texas Section 281.006 - Treatment Of Certain Tax Reductions And Credits
  (a) Repealed by Acts 2007, 80th Leg., R.S., Ch. 932, Sec. 22(b), eff. June 15, 2007. (b) For purposes of this subchapter, a tax offset...
• Texas Section 281.007 - Tax Report; Administration And Collection Of Tax
  The comptroller shall prescribe a due date for filing a report and paying a tax imposed under this subchapter. Added by Acts 2003, 78th Leg.,...

SUBCHAPTER B RETALIATORY PENALTIES OR OTHER OBLIGATIONS

• Texas Section 281.008 - Reciprocity Agreements
  The comptroller by rule may enter into a reciprocity agreement with another state under which the parties agree to mutually set aside retaliatory provisions in...
• Texas Section 281.051 - Definitions
  In this subchapter: (1) "Domestic insurer" and "foreign insurer" have the meanings assigned by Section 281.001. (2) "Penalty or other obligation" includes a sanction, fine,...
• Texas Section 281.052 - Imposition Of Penalty Or Other Obligation
  (a) The Texas Department of Insurance shall impose a penalty or other obligation on a foreign insurer authorized to engage in the business of insurance...

Last modified: September 28, 2016