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Tex. Insurance Code § 226.005

TAX PAYMENT; DUE DATE

Texas · Texas Insurance Code · Status: effective

Taxation
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Tex. Insurance Code § 226.005, TAX PAYMENT; DUE DATE, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/677127
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(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.