Issue Date: 2013-06-14
Revised Date: 2019-12-02

Legal Citations

Object Type

Cash — Insurance

Origin Date

S.B. 734, 83rd Leg., R.S., 2013

Description

A captive insurance company is subject to maintenance tax on reported gross premiums under Insurance Code, Subtitle C, Title 3. The Commissioner of Insurance determines the tax rate.

Due Date

March 1.

Deposit Funds

Note

Added by S.B. 734, 83rd Leg., R.S.

USAS Values

Appropriation Year 25
USAS Title INSURANCE MAINTENANCE TAXES
Receipt Category 04 – Insurance
Receipt Type 01 – Taxes
Object Group 30 – Revenues
USAS Status A
Rev/Exp Category 14 – INSURANCE TAXES