Tex. Ins. Code Section 226.005
Tax Payment; Due Date

(a)

The tax imposed by this subchapter is due and payable not later than:

(1)

March 1 after the end of the calendar year in which the insurance was effectuated, continued, or renewed; or

(2)

another date prescribed by the comptroller.

(b)

An insurer shall pay the tax imposed by this subchapter using a form prescribed by the comptroller.

(c)

The tax imposed by this subchapter, if not paid when due, is a liability of the insurer, the insurer agent, and the insured.
Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.
Amended by:
Acts 2005, 79th Leg., Ch. 728 (H.B. 2018), Sec. 11.005(d), eff. September 1, 2005.

Source: Section 226.005 — Tax Payment; Due Date, https://statutes.­capitol.­texas.­gov/Docs/IN/htm/IN.­226.­htm#226.­005 (accessed May 26, 2025).

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§ 226.005. Tax Payment; Due Date's source at texas​.gov