Sec. 253.003. PREMIUMS SUBJECT TO TAXATION. An insurer shall pay maintenance taxes under this chapter on the correctly reported gross premiums from writing a class of insurance specified under:
(1) Chapters 2008, 2251, and 2252;
(2) Subchapter B, Chapter 5;
(3) Subchapter C, Chapter 1806;
(4) Subchapter A, Chapter 2301; and
(5) Subtitle B, Title 10.
Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 730 (H.B. 2636), Sec. 2C.004, eff. April 1, 2009.
Structure Texas Statutes
Title 3 - Department Funds, Fees, and Taxes
Subtitle C - Insurance Maintenance Taxes
Chapter 253 - Casualty Insurance and Fidelity, Guaranty, and Surety Bond Insurance
Section 253.001. Maintenance Tax Imposed
Section 253.002. Maximum Rate; Annual Adjustment