Sec. 226.005. TAX PAYMENT; DUE DATE. (a) The tax imposed by this subchapter is due and payable not later than:
(1) March 1 after the end of the calendar year in which the insurance was effectuated, continued, or renewed; or
(2) another date prescribed by the comptroller.
(b) An insurer shall pay the tax imposed by this subchapter using a form prescribed by the comptroller.
(c) The tax imposed by this subchapter, if not paid when due, is a liability of the insurer, the insurer agent, and the insured.
Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.
Amended by:
Acts 2005, 79th Leg., Ch. 728 (H.B. 2018), Sec. 11.005(d), eff. September 1, 2005.
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