Premiums Subject To Taxation

Tex. Insurance Code § 253.003, under Casualty Insurance and Fidelity, Guaranty, and Surety Bond Insurance.

Tex. Insurance Code § 253.003

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.