{"data":{"id":"us-tx/tex.-government-code-830.005","jurisdiction":"us-tx","citation":"Tex. Government Code § 830.005","heading":"EXEMPTION FROM TAXES.","body":"If qualified to do business in this state, a life insurance or annuity company is exempt from the payment of franchise or premium taxes on annuity or group insurance policies issued under a benefit program authorized and at least partly paid for by the governing board of an institution of higher education or the Texas Education Agency.\nActs 1981, 67th Leg., p. 1876, ch. 453, Sec. 1, eff. Sept. 1, 1981. Renumbered from Vernon's Ann.Civ.St. Title 110B, Sec. 36.005 by Acts 1989, 71st Leg., ch. 179, Sec. 1, eff. Sept. 1, 1989. Amended by Acts 1991, 72nd Leg., ch. 391, Sec. 73, eff. July 1, 1991; Acts 1997, 75th Leg., ch. 165, Sec. 6.24, eff. Sept. 1, 1997.","path":["GOVERNMENT CODE","TITLE 8. PUBLIC RETIREMENT SYSTEMS","SUBTITLE C. TEACHER RETIREMENT SYSTEM OF TEXAS","CHAPTER 830. OPTIONAL RETIREMENT PROGRAM","SUBCHAPTER A. GENERAL PROVISIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/GV/htm/GV.830.htm#830.005","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:16Z","sha256":"a8d19bd69e0b56ed463c1a4b00cd99b5d8a9bfcd74ef2f0bf8ba3fbda42d26c6","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-government-code-830.004","next":"us-tx/tex.-government-code-830.006"},"notice":"GroundRules: Original legal text. Not legal advice."}