Sec. 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 prescribed by the comptroller.
(b) The tax report is due on the date the tax is due under Section 223A.004(a).
Added by Acts 2013, 83rd Leg., R.S., Ch. 569 (S.B. 734), Sec. 1, eff. June 14, 2013.
Structure Texas Statutes
Title 3 - Department Funds, Fees, and Taxes
Subtitle B - Insurance Premium Taxes
Chapter 223A - Captive Insurance Premium Tax
Section 223A.002. Applicability of Chapter
Section 223A.003. Tax Imposed; Rate
Section 223A.004. Tax Due Dates
Section 223A.006. Change in Due Dates