{"data":{"id":"us-tx/tex.-insurance-code-221.005","jurisdiction":"us-tx","citation":"Tex. Insurance Code § 221.005","heading":"CHANGE IN DUE DATES.","body":"(a) The comptroller by rule may change the dates for reporting and paying taxes under this chapter to improve operating efficiencies within the agency.\n(b) A change by the comptroller in a reporting or payment date must retain the system of semiannual prepayments prescribed by Section 221.003.\nAdded by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.","path":["INSURANCE CODE","TITLE 3. DEPARTMENT FUNDS, FEES, SURCHARGES, AND TAXES","SUBTITLE B. INSURANCE PREMIUM TAXES","CHAPTER 221. PROPERTY AND CASUALTY INSURANCE PREMIUM TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/IN/htm/IN.221.htm#221.005","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:21Z","sha256":"5a2df426177c8b2e059e21d335ab6ff60063380a96feaf303750551edcbe2592","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-insurance-code-221.004","next":"us-tx/tex.-insurance-code-221.006"},"notice":"GroundRules: Original legal text. Not legal advice."}