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 Jun. 5, 2024).

481.001
Deposit with Comptroller 481.002
Applicability of Chapter to Certain Deposits 481.003
Duties of Comptroller 481.004
Access to Deposit 481.005
Situs of Deposit for Tax Purposes 481.006
Withdrawal of Deposit 481.007
Withdrawal of Deposit After Merger, Consolidation, or Total Reinsurance 481.008
Return of Deposit 481.009
Delivery of Deposit by Comptroller

Up to date

Accessed:
Jun. 5, 2024

§ 481.005’s source at texas.gov

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Location: https://texas.public.law/statutes/tex._ins._code_section_481.005

Original Source: Section 481.005 — Situs of Deposit for Tax Purposes, https://statutes.capitol.texas.gov/Docs/IN/htm/IN.481.htm#481.005 (last accessed Jun. 5, 2024).

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

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