Tex. Ins. Code Section 253.003
Premiums Subject to Taxation

An insurer shall pay maintenance taxes under this chapter on the correctly reported gross premiums from writing a class of insurance specified under:

(1)

Chapters 2008, 2251 (Rates), and 2252 (Rate Administration);

(2)

Subchapter B, Chapter 5;

(3)

Subchapter C, Chapter 1806 (Prohibited Practices and Rebates Related to Policies);

(4)

Subchapter A, Chapter 2301 (Policy Forms); and

(5)

Subtitle B, Title 10.
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.004, eff. April 1, 2009.

Source: Section 253.003 — Premiums Subject to Taxation, https://statutes.­capitol.­texas.­gov/Docs/IN/htm/IN.­253.­htm#253.­003 (accessed May 26, 2025).

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May 26, 2025

§ 253.003. Premiums Subject to Taxation's source at texas​.gov