{"data":{"id":"us-tx/tex.-labor-code-407a.304","jurisdiction":"us-tx","citation":"Tex. Labor Code § 407A.304","heading":"PREMIUM TAX.","body":"(a) Each group shall pay to the comptroller a premium tax on gross premiums for the group's retention. The premium tax assessed under this subsection does not apply to premium collected for excess insurance.\n(b) The rate for the premium tax under this section is the rate assessed under Chapter 221, Insurance Code.\nAdded by Acts 2003, 78th Leg., ch. 275, Sec. 1, eff. Sept. 1, 2003.\nAmended by:\nActs 2005, 79th Leg., Ch. 728 (H.B. 2018), Sec. 11.140, eff. September 1, 2005.","path":["LABOR CODE","TITLE 5. WORKERS' COMPENSATION","SUBTITLE A. TEXAS WORKERS' COMPENSATION ACT","CHAPTER 407A. GROUP SELF-INSURANCE COVERAGE","SUBCHAPTER G. TAXES, SURCHARGES, AND ASSESSMENTS"],"source_url":"https://statutes.capitol.texas.gov/Docs/LA/htm/LA.407A.htm#407A.304","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:24Z","sha256":"0f03371e489881a80ae07263057fcf37d215ea7a252c2272f10875cc9a715d7d","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-labor-code-407a.303","next":"us-tx/tex.-labor-code-407a.351"},"notice":"GroundRules: Original legal text. Not legal advice."}