Texas Comptroller of Public Accounts
| Legal Citations: |
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| Revenue Type: Cash — Insurance |
| Origin Date: S.B. 734, 83rd Leg., R.S., 2013 |
| Issue Date: 2013-06-14 |
| Revised Date: 2019-12-02 |
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.
March 1.
Allocated to GR Account 0036 - Texas Department of Insurance Operating.
Added by S.B. 734, 83rd Leg., R.S.
| Appropriation Year | 26 |
|---|---|
| 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 |