Texas Insurance Code

§ 226.055 — TAX PAYMENT BY CERTAIN CORPORATIONS

IN § 226.055Title 3. DEPARTMENT FUNDS, FEES, SURCHARGES, AND TAXES · Part B. INSURANCE PREMIUM TAXES · Ch. 226. UNAUTHORIZED AND INDEPENDENTLY PROCURED INSURANCE PREMIUM TAX · Art. B. INDEPENDENTLY PROCURED INSURANCE PREMIUM TAX

Statute text

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The amount of tax due and payable under this subchapter by a corporation that files a franchise tax report shall be reported directly to the comptroller and is due:

(1)at the time the franchise tax report is due; or

(2)on another date prescribed by the comptroller.

Legislative history

Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.