{"data":{"id":"us-tx/tex.-insurance-code-226.005","jurisdiction":"us-tx","citation":"Tex. Insurance Code § 226.005","heading":"TAX PAYMENT; DUE DATE.","body":"(a) The tax imposed by this subchapter is due and payable not later than:\n(1) March 1 after the end of the calendar year in which the insurance was effectuated, continued, or renewed; or\n(2) another date prescribed by the comptroller.\n(b) An insurer shall pay the tax imposed by this subchapter using a form prescribed by the comptroller.\n(c) The tax imposed by this subchapter, if not paid when due, is a liability of the insurer, the insurer agent, and the insured.\nAdded by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.\nAmended by:\nActs 2005, 79th Leg., Ch. 728 (H.B. 2018), Sec. 11.005(d), eff. September 1, 2005.","path":["INSURANCE CODE","TITLE 3. DEPARTMENT FUNDS, FEES, SURCHARGES, AND TAXES","SUBTITLE B. INSURANCE PREMIUM TAXES","CHAPTER 226. UNAUTHORIZED AND INDEPENDENTLY PROCURED INSURANCE PREMIUM TAX","SUBCHAPTER A. UNAUTHORIZED INSURANCE PREMIUM TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/IN/htm/IN.226.htm#226.005","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:21Z","sha256":"aed6f017fc1791fac8afedf8d3e0eaaf70aa5dcb52a034dea3911d21e41780b6","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-insurance-code-226.004","next":"us-tx/tex.-insurance-code-226.006"},"notice":"GroundRules: Original legal text. Not legal advice."}