Tex. Ins. Code Section 481.005
Situs of Deposit for Tax Purposes

For purposes of state, county, or municipal taxation, the situs of deposited securities is the municipality and county in which the principal business office of the insurer making the deposit is fixed by the insurer’s charter.
Added by Acts 2005, 79th Leg., Ch. 727 (H.B. 2017), Sec. 1, eff. April 1, 2007.

Source: Section 481.005 — Situs of Deposit for Tax Purposes, https://statutes.­capitol.­texas.­gov/Docs/IN/htm/IN.­481.­htm#481.­005 (accessed May 26, 2025).

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Verified:
May 26, 2025

§ 481.005. Situs of Deposit for Tax Purposes's source at texas​.gov