Sec. 226.001. DEFINITIONS. In this subchapter:
(1) "Insurer" has the meaning assigned by Section 101.002 and includes:
(A) an insurer that does not hold a certificate of authority in this state;
(B) an eligible surplus lines insurer; and
(C) an insurer that holds a certificate of authority in this state.
(2) "Premium" includes any consideration for insurance, including:
(A) a premium;
(B) a membership fee;
(C) an assessment; or
(D) dues.
Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.
Amended by:
Acts 2005, 79th Leg., Ch. 728 (H.B. 2018), Sec. 11.005(a), eff. September 1, 2005.
Structure Texas Statutes
Title 3 - Department Funds, Fees, and Taxes
Subtitle B - Insurance Premium Taxes
Chapter 226 - Unauthorized and Independently Procured Insurance Premium Tax
Subchapter A. Unauthorized Insurance Premium Tax
Section 226.002. Applicability of Subchapter
Section 226.003. Tax Imposed; Rate
Section 226.004. Tax Exclusive