Tex. Gov't Code Section 830.005
Exemption from Taxes

If qualified to do business in this state, a life insurance or annuity company is exempt from the payment of franchise or premium taxes on annuity or group insurance policies issued under a benefit program authorized and at least partly paid for by the governing board of an institution of higher education or the Texas Education Agency.
Acts 1981, 67th Leg., p. 1876, ch. 453, Sec. 1, eff. Sept. 1, 1981. Renumbered from Vernon’s Ann.Civ.St. Title 110B, Sec. 36.005 by Acts 1989, 71st Leg., ch. 179, Sec. 1, eff. Sept. 1, 1989. Amended by Acts 1991, 72nd Leg., ch. 391, Sec. 73, eff. July 1, 1991; Acts 1997, 75th Leg., ch. 165, Sec. 6.24, eff. Sept. 1, 1997.

Source: Section 830.005 — Exemption from Taxes, https://statutes.­capitol.­texas.­gov/Docs/GV/htm/GV.­830.­htm#830.­005 (accessed May 11, 2024).

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Accessed:
May 11, 2024

§ 830.005’s source at texas​.gov