Texas Statutes
Title 3 - Department Funds, Fees, and Taxes
Subtitle B - Insurance Premium Taxes

Chapter 221 - Property and Casualty Insurance Premium Tax

Section 221.001. Applicability of Chapter - Sec. 221.001. APPLICABILITY OF CHAPTER. (a) This chapter applies to...

Section 221.002. Tax Imposed; Rate - Sec. 221.002. TAX IMPOSED; RATE. (a) An annual tax is...

Section 221.003. Tax Due Dates - Sec. 221.003. TAX DUE DATES. (a) The total tax imposed...

Section 221.004. Tax Report - Sec. 221.004. TAX REPORT. (a) An insurer liable for the...

Section 221.005. Change in Due Dates - Sec. 221.005. CHANGE IN DUE DATES. (a) The comptroller by...

Section 221.006. Credit for Fees Paid - Sec. 221.006. CREDIT FOR FEES PAID. (a) An insurer is...

Section 221.007. Failure to Pay Taxes - Sec. 221.007. FAILURE TO PAY TAXES. An insurer that fails...

Chapter 222 - Life, Health, and Accident Insurance Premium Tax

Section 222.001. Applicability of Chapter - Sec. 222.001. APPLICABILITY OF CHAPTER. (a) This chapter applies to...

Section 222.002. Tax Imposed - Sec. 222.002. TAX IMPOSED. (a) An annual tax is imposed...

Section 222.003. Tax Rates - Sec. 222.003. TAX RATES. (a) Except as provided by Subsection...

Section 222.004. Tax Due Dates - Sec. 222.004. TAX DUE DATES. (a) The total tax imposed...

Section 222.005. Tax Report - Sec. 222.005. TAX REPORT. (a) An insurer or health maintenance...

Section 222.006. Change in Due Dates - Sec. 222.006. CHANGE IN DUE DATES. (a) The comptroller by...

Section 222.007. Credit for Fees Paid - Sec. 222.007. CREDIT FOR FEES PAID. (a) Except as otherwise...

Section 222.008. Failure to Pay Taxes - Sec. 222.008. FAILURE TO PAY TAXES. An insurer or health...

Chapter 223 - Title Insurance Premium Tax

Section 223.001. Applicability of Certain Definitions - Sec. 223.001. APPLICABILITY OF CERTAIN DEFINITIONS. In this chapter, a...

Section 223.002. Applicability of Chapter - Sec. 223.002. APPLICABILITY OF CHAPTER. This chapter applies to a...

Section 223.003. Tax Imposed - Sec. 223.003. TAX IMPOSED. (a) An annual tax is imposed...

Section 223.004. Limitation on Certain Additional Taxes - Sec. 223.004. LIMITATION ON CERTAIN ADDITIONAL TAXES. (a) Except as...

Section 223.005. Premiums Paid to Title Insurance Agent - Sec. 223.005. PREMIUMS PAID TO TITLE INSURANCE AGENT. (a) Premiums...

Section 223.006. Tax Due Dates - Sec. 223.006. TAX DUE DATES. (a) The total tax imposed...

Section 223.007. Tax Reports - Sec. 223.007. TAX REPORTS. (a) A title insurance company liable...

Section 223.008. Rules - Sec. 223.008. RULES. (a) The commissioner or the comptroller, as...

Section 223.009. Credit for Fees Paid - Sec. 223.009. CREDIT FOR FEES PAID. (a) A title insurance...

Section 223.010. Failure to Pay Taxes - Sec. 223.010. FAILURE TO PAY TAXES. A title insurance company...

Section 223.011. Disposition of Revenue - Sec. 223.011. DISPOSITION OF REVENUE. Chapter 227 applies to the...

Chapter 223A - Captive Insurance Premium Tax

Section 223A.001. Definition - Sec. 223A.001. DEFINITION. In this chapter, "captive insurance company" means...

Section 223A.002. Applicability of Chapter - Sec. 223A.002. APPLICABILITY OF CHAPTER. This chapter applies to a...

Section 223A.003. Tax Imposed; Rate - Sec. 223A.003. TAX IMPOSED; RATE. (a) An annual tax is...

Section 223A.004. Tax Due Dates - Sec. 223A.004. TAX DUE DATES. (a) The total tax imposed...

Section 223A.005. Tax Report - Sec. 223A.005. TAX REPORT. (a) A captive insurance company liable...

Section 223A.006. Change in Due Dates - Sec. 223A.006. CHANGE IN DUE DATES. (a) The comptroller by...

Section 223A.007. Credit for Fees Paid - Sec. 223A.007. CREDIT FOR FEES PAID. (a) A captive insurance...

Section 223A.008. Failure to Pay Taxes - Sec. 223A.008. FAILURE TO PAY TAXES. A captive insurance company...

Chapter 224 - Reciprocal and Interinsurance Exchange Premium Tax

Section 224.001. Applicability of Chapter - Sec. 224.001. APPLICABILITY OF CHAPTER. This chapter applies to a...

Section 224.002. Tax Imposed; Rate - Sec. 224.002. TAX IMPOSED; RATE. (a) An annual tax is...

Section 224.003. Taxation Election - Sec. 224.003. TAXATION ELECTION. (a) A reciprocal or interinsurance exchange...

Chapter 225 - Surplus Lines Insurance Premium Tax

Section 225.001. Definitions - Sec. 225.001. DEFINITIONS. In this chapter: (1) "Affiliate" means, with...

Section 225.002. Applicability of Chapter - Sec. 225.002. APPLICABILITY OF CHAPTER. This chapter applies to a...

Section 225.003. Applicability of General Provisions of Other Law - Sec. 225.003. APPLICABILITY OF GENERAL PROVISIONS OF OTHER LAW. The...

Section 225.004. Tax Imposed; Rate - Sec. 225.004. TAX IMPOSED; RATE. (a) A tax is imposed...

Section 225.005. Tax Exclusive - Sec. 225.005. TAX EXCLUSIVE. The tax imposed by this chapter...

Section 225.006. Collection of Tax by Agent - Sec. 225.006. COLLECTION OF TAX BY AGENT. (a) Except as...

Section 225.007. Collected Taxes Held in Trust - Sec. 225.007. COLLECTED TAXES HELD IN TRUST. A surplus lines...

Section 225.008. Tax Payment, Report, and Due Date - Sec. 225.008. TAX PAYMENT, REPORT, AND DUE DATE. (a) The...

Section 225.009. Prepayment of Tax - Sec. 225.009. PREPAYMENT OF TAX. (a) A surplus lines agent...

Section 225.010. Tax Absorption and Rebates Prohibited - Sec. 225.010. TAX ABSORPTION AND REBATES PROHIBITED. (a) A surplus...

Section 225.011. Canceled or Rewritten Insurance Contract - Sec. 225.011. CANCELED OR REWRITTEN INSURANCE CONTRACT. If a surplus...

Section 225.012. State as Preferred Creditor - Sec. 225.012. STATE AS PREFERRED CREDITOR. If the property of...

Section 225.013. Failure to Pay Taxes; Criminal Penalty - Sec. 225.013. FAILURE TO PAY TAXES; CRIMINAL PENALTY. (a) A...

Section 225.014. Limitation on Rulemaking - Sec. 225.014. LIMITATION ON RULEMAKING. In adopting rules under this...

Chapter 226 - Unauthorized and Independently Procured Insurance Premium Tax

Subchapter A. Unauthorized Insurance Premium Tax

Section 226.001. Definitions - Sec. 226.001. DEFINITIONS. In this subchapter: (1) "Insurer" has the...

Section 226.002. Applicability of Subchapter - Sec. 226.002. APPLICABILITY OF SUBCHAPTER. This subchapter applies to an...

Section 226.003. Tax Imposed; Rate - Sec. 226.003. TAX IMPOSED; RATE. (a) A tax is imposed...

Section 226.004. Tax Exclusive - Sec. 226.004. TAX EXCLUSIVE. The tax imposed by this subchapter...

Section 226.005. Tax Payment; Due Date - Sec. 226.005. TAX PAYMENT; DUE DATE. (a) The tax imposed...

Section 226.006. Limitation on Rulemaking - Sec. 226.006. LIMITATION ON RULEMAKING. In adopting rules under this...

Subchapter B. Independently Procured Insurance Premium Tax

Section 226.051. Definitions - Sec. 226.051. DEFINITIONS. In this subchapter: (1) "Affiliate" means, with...

Section 226.052. Applicability of Subchapter - Sec. 226.052. APPLICABILITY OF SUBCHAPTER. This subchapter applies to an...

Section 226.053. Tax Imposed; Rate - Sec. 226.053. TAX IMPOSED; RATE. (a) A tax is imposed...

Section 226.054. Tax Payment by Certain Insureds - Sec. 226.054. TAX PAYMENT BY CERTAIN INSUREDS. (a) Except as...

Section 226.055. Tax Payment by Certain Corporations - Sec. 226.055. TAX PAYMENT BY CERTAIN CORPORATIONS. The amount of...

Section 226.056. Effect on Other Law - Sec. 226.056. EFFECT ON OTHER LAW. Sections 226.051-226.054 do not...

Section 226.057. Limitation on Rulemaking - Sec. 226.057. LIMITATION ON RULEMAKING. In adopting rules under this...

Chapter 227 - Disposition of Proceeds of Certain Premium Taxes

Section 227.001. Disposition of Tax Proceeds - Sec. 227.001. DISPOSITION OF TAX PROCEEDS. (a) The proceeds of...

Chapter 228 - Premium Tax Credit for Certain Investments

Subchapter A. General Provisions

Section 228.001. General Definitions - Sec. 228.001. GENERAL DEFINITIONS. In this chapter: (1) "Allocation date"...

Section 228.002. Definition of Affiliate - Sec. 228.002. DEFINITION OF AFFILIATE. In this chapter, "affiliate" of...

Subchapter B. Administration and Promotion

Section 228.051. Administration by Comptroller - Sec. 228.051. ADMINISTRATION BY COMPTROLLER. The comptroller shall administer this...

Section 228.052. Rules; Forms - Sec. 228.052. RULES; FORMS. The comptroller shall adopt rules and...

Section 228.053. Report to Legislature - Sec. 228.053. REPORT TO LEGISLATURE. (a) The comptroller shall prepare...

Section 228.054. Promotion of Program - Sec. 228.054. PROMOTION OF PROGRAM. The Texas Economic Development and...

Subchapter C. Application for and General Operation of Certified Capital Companies

Section 228.101. Application for Certification - Sec. 228.101. APPLICATION FOR CERTIFICATION. (a) An applicant for certification...

Section 228.102. Qualification - Sec. 228.102. QUALIFICATION. To qualify as a certified capital company:...

Section 228.103. Management by and Certain Ownership Interests of Insurance Entities Prohibited - Sec. 228.103. MANAGEMENT BY AND CERTAIN OWNERSHIP INTERESTS OF INSURANCE...

Section 228.104. Action on Application - Sec. 228.104. ACTION ON APPLICATION. (a) The comptroller shall: (1)...

Section 228.105. Continuation of Certification - Sec. 228.105. CONTINUATION OF CERTIFICATION. To continue to be certified,...

Section 228.106. Reports to Comptroller; Audited Financial Statement - Sec. 228.106. REPORTS TO COMPTROLLER; AUDITED FINANCIAL STATEMENT. (a) Each...

Section 228.107. Renewal Fee; Late Fee; Exception - Sec. 228.107. RENEWAL FEE; LATE FEE; EXCEPTION. (a) Not later...

Section 228.108. Offering Material Used by Certified Capital Company - Sec. 228.108. OFFERING MATERIAL USED BY CERTIFIED CAPITAL COMPANY. Any...

Subchapter D. Investment by Certified Capital Companies

Section 228.151. Required Schedule of Investment - Sec. 228.151. REQUIRED SCHEDULE OF INVESTMENT. (a) Before the third...

Section 228.152. Investment in Early Stage Business Required - Sec. 228.152. INVESTMENT IN EARLY STAGE BUSINESS REQUIRED. (a) In...

Section 228.153. Investment in Strategic Investment Business Required - Sec. 228.153. INVESTMENT IN STRATEGIC INVESTMENT BUSINESS REQUIRED. (a) In...

Section 228.154. Certified Capital Not Invested in Qualified Investments - Sec. 228.154. CERTIFIED CAPITAL NOT INVESTED IN QUALIFIED INVESTMENTS. A...

Section 228.155. Computation of Amount of Investments - Sec. 228.155. COMPUTATION OF AMOUNT OF INVESTMENTS. (a) The aggregate...

Section 228.156. Limit on Qualified Investment - Sec. 228.156. LIMIT ON QUALIFIED INVESTMENT. A certified capital company...

Section 228.157. Distributions by Certified Capital Company - Sec. 228.157. DISTRIBUTIONS BY CERTIFIED CAPITAL COMPANY. (a) In this...

Section 228.158. Repayment of Debt - Sec. 228.158. REPAYMENT OF DEBT. Notwithstanding Section 228.157(b), a certified...

Subchapter E. Qualified Business

Section 228.201. Definition of Qualified Business - Sec. 228.201. DEFINITION OF QUALIFIED BUSINESS. (a) In this chapter,...

Section 228.202. Relocation of Principal Business Operations - Sec. 228.202. RELOCATION OF PRINCIPAL BUSINESS OPERATIONS. If, before the...

Section 228.203. Evaluation of Business by Comptroller - Sec. 228.203. EVALUATION OF BUSINESS BY COMPTROLLER. (a) A certified...

Section 228.204. Continuation of Classification as Qualified Business; Follow-on Investments Authorized - Sec. 228.204. CONTINUATION OF CLASSIFICATION AS QUALIFIED BUSINESS; FOLLOW-ON INVESTMENTS...

Subchapter F. Premium Tax Credit

Section 228.251. Premium Tax Credit - Sec. 228.251. PREMIUM TAX CREDIT. (a) A certified investor who...

Section 228.252. Limit on Premium Tax Credit - Sec. 228.252. LIMIT ON PREMIUM TAX CREDIT. (a) The credit...

Section 228.253. Premium Tax Credit Allocation Claim Required - Sec. 228.253. PREMIUM TAX CREDIT ALLOCATION CLAIM REQUIRED. (a) A...

Section 228.254. Total Limit on Premium Tax Credits - Sec. 228.254. TOTAL LIMIT ON PREMIUM TAX CREDITS. (a) The...

Section 228.255. Allocation of Premium Tax Credit - Sec. 228.255. ALLOCATION OF PREMIUM TAX CREDIT. (a) If the...

Section 228.256. Treatment of Credits and Capital - Sec. 228.256. TREATMENT OF CREDITS AND CAPITAL. In any case...

Section 228.257. Transferability of Credit - Sec. 228.257. TRANSFERABILITY OF CREDIT. (a) A certified investor may...

Section 228.258. Impact of Premium Tax Credit on Insurance Ratemaking - Sec. 228.258. IMPACT OF PREMIUM TAX CREDIT ON INSURANCE RATEMAKING....

Section 228.259. Retaliatory Tax - Sec. 228.259. RETALIATORY TAX. A certified investor claiming a credit...

Subchapter G. Enforcement

Section 228.301. Annual Review by Comptroller - Sec. 228.301. ANNUAL REVIEW BY COMPTROLLER. (a) The comptroller shall...

Section 228.302. Decertification of Certified Capital Company - Sec. 228.302. DECERTIFICATION OF CERTIFIED CAPITAL COMPANY. (a) A material...

Section 228.303. Administrative Penalty - Sec. 228.303. ADMINISTRATIVE PENALTY. (a) The comptroller may impose an...

Subchapter H. Recapture and Forfeiture of Premium Tax Credits

Section 228.351. Recapture and Forfeiture of Premium Tax Credit Following Decertification - Sec. 228.351. RECAPTURE AND FORFEITURE OF PREMIUM TAX CREDIT FOLLOWING...

Section 228.352. Notice of Recapture and Forfeiture of Premium Tax Credit - Sec. 228.352. NOTICE OF RECAPTURE AND FORFEITURE OF PREMIUM TAX...

Section 228.353. Indemnity Agreements and Insurance Authorized - Sec. 228.353. INDEMNITY AGREEMENTS AND INSURANCE AUTHORIZED. (a) A certified...

Chapter 229 - Cooperative Agreements With Other States

Section 229.001. Definitions - Sec. 229.001. DEFINITIONS. In this chapter: (1) "Agent" includes: (A)...

Section 229.002. Cooperative Agreements With Other States - Sec. 229.002. COOPERATIVE AGREEMENTS WITH OTHER STATES. (a) The comptroller...

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Texas Statutes Title 3 - Department Funds, Fees, and Taxes Subtitle B - Insurance Premium Taxes

Texas Statutes
Title 3 - Department Funds, Fees, and Taxes
Subtitle B - Insurance Premium Taxes