Tex. Ins. Code Section 252.003
Premiums Subject to Taxation


An insurer shall pay maintenance taxes under this chapter on the correctly reported gross premiums from writing insurance in this state against loss or damage by:

(1)

bombardment;

(2)

civil war or commotion;

(3)

cyclone;

(4)

earthquake;

(5)

excess or deficiency of moisture;

(6)

explosion as defined by Section 2002.006 (Provisions Governing Certain Conditions or Risks)(b);

(7)

fire;

(8)

flood;

(9)

frost and freeze;

(10)

hail, including loss by hail on farm crops;

(11)

insurrection;

(12)

invasion;

(13)

lightning;

(14)

military or usurped power;

(15)

an order of a civil authority made to prevent the spread of a conflagration, epidemic, or catastrophe;

(16)

rain;

(17)

riot;

(18)

the rising of the waters of the ocean or its tributaries;

(19)

smoke or smudge;

(20)

strike or lockout;

(21)

tornado;

(22)

vandalism or malicious mischief;

(23)

volcanic eruption;

(24)

water or other fluid or substance resulting from the breakage or leakage of sprinklers, pumps, or other apparatus erected for extinguishing fires, water pipes, or other conduits or containers;

(25)

weather or climatic conditions;

(26)

windstorm;

(27)

an event covered under a home warranty insurance policy; or

(28)

an event covered under an inland marine insurance policy.
Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 730 (H.B. 2636), Sec. 2C.002, eff. April 1, 2009.
Acts 2007, 80th Leg., R.S., Ch. 932 (H.B. 3315), Sec. 12, eff. June 15, 2007.
Reenacted by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 14.009, eff. September 1, 2009.

Source: Section 252.003 — Premiums Subject to Taxation, https://statutes.­capitol.­texas.­gov/Docs/IN/htm/IN.­252.­htm#252.­003 (accessed Jun. 5, 2024).

Accessed:
Jun. 5, 2024

§ 252.003’s source at texas​.gov