{"data":{"id":"us-tx/tex.-insurance-code-223a.005","jurisdiction":"us-tx","citation":"Tex. Insurance Code § 223A.005","heading":"TAX REPORT.","body":"(a) A captive insurance company liable for the tax imposed by this chapter must file annually with the comptroller a tax report on a form prescribed by the comptroller.\n(b) The tax report is due on the date the tax is due under Section 223A.004(a).\nAdded by Acts 2013, 83rd Leg., R.S., Ch. 569 (S.B. 734), Sec. 1, eff. June 14, 2013.","path":["INSURANCE CODE","TITLE 3. DEPARTMENT FUNDS, FEES, SURCHARGES, AND TAXES","SUBTITLE B. INSURANCE PREMIUM TAXES","CHAPTER 223A. CAPTIVE INSURANCE PREMIUM TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/IN/htm/IN.223A.htm#223A.005","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:21Z","sha256":"9e6e851d1199d11668159b445b752e9a65d17445509c1f6e9b3ab9f900ea7bb2","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-insurance-code-223a.004","next":"us-tx/tex.-insurance-code-223a.006"},"notice":"GroundRules: Original legal text. Not legal advice."}