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

Tex. Insurance Code § 253.003: PREMIUMS SUBJECT TO TAXATION.

Where this section sits in the code

INSURANCE CODE
TITLE 3. DEPARTMENT FUNDS, FEES, SURCHARGES, AND TAXES
SUBTITLE C. INSURANCE MAINTENANCE TAXES AND SURCHARGES
CHAPTER 253. CASUALTY INSURANCE AND FIDELITY, GUARANTY, AND SURETY BOND INSURANCE

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, and 2252;

(2) Subchapter B, Chapter 5;

(3) Subchapter C, Chapter 1806;

(4) Subchapter A, Chapter 2301; 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.

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