{"data":{"id":"us-tx/tex.-insurance-code-481.005","jurisdiction":"us-tx","citation":"Tex. Insurance Code § 481.005","heading":"SITUS OF DEPOSIT FOR TAX PURPOSES.","body":"For purposes of state, county, or municipal taxation, the situs of deposited securities is the municipality and county in which the principal business office of the insurer making the deposit is fixed by the insurer's charter.\nAdded by Acts 2005, 79th Leg., Ch. 727 (H.B. 2017), Sec. 1, eff. April 1, 2007.","path":["INSURANCE CODE","TITLE 4. REGULATION OF SOLVENCY","SUBTITLE E. REQUIREMENTS OF OTHER JURISDICTIONS","CHAPTER 481. VOLUNTARY DEPOSITS"],"source_url":"https://statutes.capitol.texas.gov/Docs/IN/htm/IN.481.htm#481.005","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:21Z","sha256":"ce1402a6f409a596cf4dd76601a7ca9c0634707149b5582c67e3f90db3815b21","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-insurance-code-481.004","next":"us-tx/tex.-insurance-code-481.006"},"notice":"GroundRules: Original legal text. Not legal advice."}