Ins. Code Section 2201.155
Payment of Taxes
(a)A risk retention group not chartered in this state is liable for the payment of premium and maintenance taxes and taxes on premiums of direct business for risks located in this state and shall report to the commissioner the net premiums written for risks located in this state. The group is subject to taxation, and any fine or penalty related to that taxation, on the same basis as a foreign admitted insurer in accordance with Chapters 4, 201 (Collection of Revenue and Administration of Funds), 202 (Fees), 203 (General Provisions Relating to Taxes), 221 (Property and Casualty Insurance Premium Tax), 222 (Life, Health, and Accident Insurance Premium Tax), 224 (Reciprocal and Interinsurance Exchange Premium Tax), 227 (Disposition of Proceeds of Certain Premium Taxes), 228 (Premium Tax Credit for Certain Investments), and 251-257.
(b)A risk retention group shall provide to the comptroller all information the comptroller requests in connection with the reporting, collection, enforcement, and administration of taxes under this section.
Section 2201.155 — Payment of Taxes,
https://statutes.capitol.texas.gov/Docs/IN/htm/IN.2201.htm#2201.155 (accessed Dec. 2, 2023).