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Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Insurance Code § 2201.155: PAYMENT OF TAXES.

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Where this section sits in the code
  1. INSURANCE CODE
  2. TITLE 10. PROPERTY AND CASUALTY INSURANCE
  3. SUBTITLE G. POOLS, GROUPS, PLANS, AND SELF-INSURANCE
  4. CHAPTER 2201. RISK RETENTION GROUPS AND PURCHASING GROUPS
  5. SUBCHAPTER D. RISK RETENTION GROUPS NOT CHARTERED IN THIS STATE

(a) A risk retention group not chartered in this state is liable for the payment of premium and maintenance taxes and taxes on premiums of direct business for risks located in this state and shall report to the commissioner the net premiums written for risks located in this state. The group is subject to taxation, and any fine or penalty related to that taxation, on the same basis as a foreign admitted insurer in accordance with Chapters 4, 201, 202, 203, 221, 222, 224, 227, 228, and 251-257.

(b) A risk retention group shall provide to the comptroller all information the comptroller requests in connection with the reporting, collection, enforcement, and administration of taxes under this section.

Added by Acts 2005, 79th Leg., Ch. 727 (H.B. 2017), Sec. 2, eff. April 1, 2007.

Amended by:

Acts 2007, 80th Leg., R.S., Ch. 730 (H.B. 2636), Sec. 2H.006, eff. April 1, 2009.

Collected 2026-08-27T01:47:21Z. Source file · JSON

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