{"data":{"id":"us-tx/tex.-insurance-code-254.003","jurisdiction":"us-tx","citation":"Tex. Insurance Code § 254.003","heading":"PREMIUMS SUBJECT TO TAXATION.","body":"An insurer shall pay maintenance taxes under this chapter on the correctly reported gross premiums from writing motor vehicle insurance in this state, including personal and commercial automobile insurance.\nAdded by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.\nAmended by:\nActs 2007, 80th Leg., R.S., Ch. 932 (H.B. 3315), Sec. 13, eff. June 15, 2007.","path":["INSURANCE CODE","TITLE 3. DEPARTMENT FUNDS, FEES, SURCHARGES, AND TAXES","SUBTITLE C. INSURANCE MAINTENANCE TAXES AND SURCHARGES","CHAPTER 254. MOTOR VEHICLE INSURANCE"],"source_url":"https://statutes.capitol.texas.gov/Docs/IN/htm/IN.254.htm#254.003","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:21Z","sha256":"8634b466bdabc4d8a5a51fccc6d87e6b886696a5b78a6f5835cca50fd6694f43","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-insurance-code-254.002","next":"us-tx/tex.-insurance-code-254.004"},"notice":"GroundRules: Original legal text. Not legal advice."}