Texas Insurance Code

§ 223A.005 — TAX REPORT

IN § 223A.005Title 3. DEPARTMENT FUNDS, FEES, SURCHARGES, AND TAXES · Part B. INSURANCE PREMIUM TAXES · Ch. 223A. CAPTIVE INSURANCE PREMIUM TAX

Statute text

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(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).

Legislative history

Added by Acts 2013, 83rd Leg., R.S., Ch. 569 (S.B. 734), Sec. 1, eff. June 14, 2013.