reglab/housing_qa huggingface dataset:
TX Ins Code § 201.052 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle A - General Provisions|Chapter 201 - Collection of Revenue and Administration of Funds|Subchapter B. Administration|Section 201.052. Reimbursement

Sec. 201.052.  REIMBURSEMENT.  (a)  The department shall reimburse the appropriate portion of the general revenue fund for the amount of expenses incurred by the comptroller in administering taxes imposed under this code or another insurance law of this state.(b)  The comptroller shall certify to the commissioner the total amount of expenses estimated to be required to perform the comptroller's duties under this code or another insurance law of this state for each fiscal biennium.  The comptroller shall provide copies of the certification to the budget division of the governor's office and to the Legislative Budget Board.(c)  The amount certified by the comptroller shall be transferred from the Texas Department of Insurance operating account to the appropriate portion of the general revenue fund.  It is the legislature's intent that money in the Texas Department of Insurance operating account to be transferred under this subsection should reflect the revenues from maintenance taxes paid by insurers under this code or another insurance law of this state.(d)  In setting maintenance taxes for each fiscal year, the commissioner shall ensure that the amount of taxes imposed is sufficient to fully reimburse the appropriate portion of the general revenue fund for the amount of expenses incurred by the comptroller in administering taxes imposed under this code or another insurance law of this state.(e)  If the amount of maintenance taxes collected is not sufficient to reimburse the appropriate portion of the general revenue fund for the amount of expenses incurred by the comptroller, other money in the Texas Department of Insurance operating account shall be used to reimburse the appropriate portion of the general revenue fund.|Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.|
TX Ins Code § 201.053 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle A - General Provisions|Chapter 201 - Collection of Revenue and Administration of Funds|Subchapter B. Administration|Section 201.053. Cooperation Between Department and Comptroller

Sec. 201.053.  COOPERATION BETWEEN DEPARTMENT AND COMPTROLLER.  The commissioner and the comptroller shall cooperate fully in performing their respective duties under this code or another insurance law of this state.|Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.|
TX Ins Code § 201.054 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle A - General Provisions|Chapter 201 - Collection of Revenue and Administration of Funds|Subchapter B. Administration|Section 201.054. Information Sharing; Federal Identification Numbers

Sec. 201.054.  INFORMATION SHARING;  FEDERAL IDENTIFICATION NUMBERS.  (a)  The department shall comply with each reasonable request from the comptroller relating to the sharing of information gathered or compiled in connection with functions the comptroller performs under this code or another insurance law of this state.(b)  The department shall maintain a record of the federal identification number of each entity subject to regulation under this code or another insurance law of this state and shall include the appropriate number in any communication to or information shared with the comptroller relating to that entity.|Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.|
TX Ins Code § 201.055 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle A - General Provisions|Chapter 201 - Collection of Revenue and Administration of Funds|Subchapter B. Administration|Section 201.055. Filing Date of Report or Payment Delivered by Postal Service

Sec. 201.055.  FILING DATE OF REPORT OR PAYMENT DELIVERED BY POSTAL SERVICE.  Except as otherwise specifically provided, for a report, including a tax report, or payment that is required to be filed or made in the offices of the comptroller and that is delivered by the United States Postal Service to the offices of the comptroller after the date on which the report or payment is required to be filed or made, the date of filing or payment is the date of:(1)  the postal service postmark stamped on the cover in which the report or payment is mailed;  or(2)  any other evidence of mailing authorized by the postal service reflected on the cover in which the report or payment is mailed.|Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.|
TX Ins Code § 202.001 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle A - General Provisions|Chapter 202 - Fees|Subchapter A. General Provisions|Section 202.001. Applicability of Chapter

Sec. 202.001.  APPLICABILITY OF CHAPTER.  Except as provided by Section 202.052, the insurers that are subject to a fee imposed under this chapter include:(1)  stock insurance companies;(2)  mutual insurance companies;(3)  local mutual aid associations;(4)  statewide mutual assessment companies;(5)  group hospital service corporations;  and(6)  stipulated premium companies.|Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.|
TX Ins Code § 202.002 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle A - General Provisions|Chapter 202 - Fees|Subchapter A. General Provisions|Section 202.002. Determination of Fees

Sec. 202.002.  DETERMINATION OF FEES.  The department shall, subject to the limits established by this chapter, set the amount of the fees imposed under this chapter.|Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.|
TX Ins Code § 202.003 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle A - General Provisions|Chapter 202 - Fees|Subchapter A. General Provisions|Section 202.003. Fees for Copies

Sec. 202.003.  FEES FOR COPIES.  (a)  The department shall set and collect a fee for copying any paper of record with the department.  The fee shall be set in an amount sufficient to reimburse the state for the actual expense.(b)  The department may make and distribute copies of a paper containing rating information without charge or for a fee that the commissioner considers appropriate for administering the premium rating laws by properly distributing rating information.(c)  This section does not affect Article 5.29.|Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.|
TX Ins Code § 202.004 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle A - General Provisions|Chapter 202 - Fees|Subchapter A. General Provisions|Section 202.004. Reduced Fees for Certain Insurers

Sec. 202.004.  REDUCED FEES FOR CERTAIN INSURERS.  An insurer to which this chapter applies that had gross premium receipts of less than $450,000, according to the insurer's annual statement for the preceding year ending December 31, is required to pay only one-half the amount of a fee otherwise required to be paid under this chapter.|Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.|
TX Ins Code § 202.051 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle A - General Provisions|Chapter 202 - Fees|Subchapter B. Specific Maximum Fees|Section 202.051. General Fees Imposed on Insurers

Sec. 202.051.  GENERAL FEES IMPOSED ON INSURERS.  The department shall impose and receive fees for the use of the state from each authorized insurer writing insurance in this state.  The amount of the fees may not exceed:(1)  for filing an amendment to a certificate of authority if the charter is not amended$100;(2)  for affixing the official seal and certifying to the seal$20;(3)  for reservation of name$200;(4)  for renewal of reservation of name$50;(5)  for filing an application for admission of a foreign or alien insurer$4,000;(6)  for filing an original charter of an insurer, including issuance of a certificate of authority$3,000;(7)  for filing an amendment to a charter if a hearing is held$500;(8)  for filing an amendment to a charter if a hearing is not held$250;(9)  for filing a designation of an attorney for service of process or an amendment of a designation$50;(10)  for filing a copy of a total reinsurance agreement$1,500;(11)  for filing a copy of a partial reinsurance agreement$300;(12)  for accepting a security deposit$200;(13)  for substitution or amendment of a security deposit$100;(14)  for certification of a statutory deposit$20;(15)  for filing a notice of intent to locate books and records outside this state under Chapter 803$300;(16)  for filing a statement under Subchapters D and E, Chapter 823, for the first $9.9 million  of  the  consideration$1,000;(17)  for filing a statement under Subchapters D and E, Chapter 823, if the amount of the consideration exceeds $9.9 million . . . an additional $500 for each additional $10 million of the consideration that exceeds $9.9 million, but not more than a total amount of $10,000 under this subdivision and Subdivision (16);(18)  for filing a registration statement under Subchapter B, Chapter 823$300;(19)  for filing for review under Subchapter C, Chapter 823, or Subchapter L, Chapter 884$500;(20)  for filing a direct reinsurance agreement under Subchapter K, Chapter 884$300;(21)  for filing for approval of a merger under Chapter 824$1,500;(22)  for filing for approval of reinsurance under Chapter 828$1,500;(23)  for filing restated articles of incorporation for a domestic, foreign, or alien insurer$500;(24)  for filing a joint control agreement$100;(25)  for filing a substitution or amendment to a joint control agreement$40; and(26)  for filing a change of attorney in fact$500.
TX Ins Code § 202.052 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle A - General Provisions|Chapter 202 - Fees|Subchapter B. Specific Maximum Fees|Section 202.052. Fees Imposed on Certain Insurers

Sec. 202.052.  FEES IMPOSED ON CERTAIN INSURERS.  (a)  The department shall impose and the comptroller shall collect a fee for the use of the state from each authorized insurer writing a class of insurance that may be written by an insurer operating under Chapter 841 for filing of the insurer's annual statement.  The amount of the fee may not exceed $500.(b)  Subtitles A and B, Title 2, Tax Code, apply to a fee collected under this section.|Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.Amended by: Acts 2007, 80th Leg., R.S., Ch. 1039 (H.B. 1849), Sec. 1, eff. September 1, 2007.|
TX Ins Code § 202.101 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle A - General Provisions|Chapter 202 - Fees|Subchapter C. Deposit and Use of Fees|Section 202.101. Deposit and Use of Fees Generally

Sec. 202.101.  DEPOSIT AND USE OF FEES GENERALLY.  Amounts collected under Section 202.051:(1)  shall be deposited to the credit of the Texas Department of Insurance operating account;  and(2)  may be appropriated only for the use and benefit of the department as provided by the General Appropriations Act to pay salaries and other expenses arising from and in connection with investigations of violations of the insurance laws of this state and the examination or licensing of insurers.|Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.|
TX Ins Code § 202.102 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle A - General Provisions|Chapter 202 - Fees|Subchapter C. Deposit and Use of Fees|Section 202.102. Deposit and Use of Certain Other Fees

Sec. 202.102.  DEPOSIT AND USE OF CERTAIN OTHER FEES.  Amounts collected by the comptroller under Section 202.052:(1)  shall be deposited to the credit of the general revenue fund;  and(2)  are available for appropriation to the department as provided by the General Appropriations Act to pay salaries and other expenses arising from investigations of violations of the insurance laws of this state and the examination or licensing of insurers.|Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.|
TX Ins Code § 226.001 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle B - Insurance Premium Taxes|Chapter 226 - Unauthorized and Independently Procured Insurance Premium Tax|Subchapter A. Unauthorized Insurance Premium Tax|Section 226.001. Definitions

Sec. 226.001.  DEFINITIONS.  In this subchapter:(1)  "Insurer" has the meaning assigned by Section 101.002 and includes:(A)  an insurer that does not hold a certificate of authority in this state;(B)  an eligible surplus lines insurer; and(C)  an insurer that holds a certificate of authority in this state.(2)  "Premium" includes any consideration for insurance, including:(A)  a premium;(B)  a membership fee;(C)  an assessment; or(D)  dues.|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(a), eff. September 1, 2005.|
TX Ins Code § 226.002 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle B - Insurance Premium Taxes|Chapter 226 - Unauthorized and Independently Procured Insurance Premium Tax|Subchapter A. Unauthorized Insurance Premium Tax|Section 226.002. Applicability of Subchapter

Sec. 226.002.  APPLICABILITY OF SUBCHAPTER.  This subchapter applies to an insurer who charges gross premiums for insurance on a subject resident, located, or to be performed in this state.|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(b), eff. September 1, 2005.|
TX Ins Code § 226.003 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle B - Insurance Premium Taxes|Chapter 226 - Unauthorized and Independently Procured Insurance Premium Tax|Subchapter A. Unauthorized Insurance Premium Tax|Section 226.003. Tax Imposed; Rate

Sec. 226.003.  TAX IMPOSED;  RATE.  (a)  A tax is imposed on each insurer that charges gross premiums subject to taxation under this section. The rate of the tax is 4.85 percent of the gross premiums charged by the insurer.(b)  Except as otherwise provided by this section, in determining an insurer's taxable gross premiums, the insurer shall include any premium for insurance on a subject resident, located, or to be performed in this state.(c)  If a policy covers risks or exposures only partially located in this state, the tax is computed on the portion of the premium that is properly allocated to a risk or exposure located in this state.(d)  In determining the amount of taxable premiums under Subsection (c), a premium, other than a premium properly allocated or apportioned and reported as a taxable premium of another state, is considered to be written on property or risks located or resident in this state if the premium:(1)  is written, procured, or received in this state;  or(2)  is for a policy negotiated in this state.(d-1) Notwithstanding Subsections (b) through (d), the comptroller by rule may establish that all premiums are considered to be on risks located in this state:(1)  if the insured's home office or state of domicile or residence is located in this state; or(2)  to accommodate changes in federal statutes or regulations that would otherwise limit the comptroller's ability to directly collect the taxes due under this section.(e)  Insurance on a subject resident, located, or to be performed in this state is considered to be insurance procured, continued, or renewed in this state regardless of the location from which:(1)  the application is made;(2)  the negotiations are conducted;  or(3)  the premiums are remitted.(f)  Premiums on risks or exposures that are properly allocated to federal waters or international waters or are under the jurisdiction of a foreign government are not taxable by this state.(g)  The following premiums are not subject to the tax imposed by this subchapter:(1)  premiums on insurance procured by a licensed surplus lines agent from an eligible surplus lines insurer as defined by Chapter 981 on which premium tax is paid in accordance with Chapter 225;(2)  premiums on an independently procured contract of insurance on which premium tax is paid in accordance with Subchapter B; and(3)  premiums on a contract of insurance written by an insurer that holds a certificate of authority in this state and that is authorized to write the contract.|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(c), eff. September 1, 2005.Acts 2007, 80th Leg., R.S., Ch. 932 (H.B. 3315), Sec. 7, eff. June 15, 2007.|
TX Ins Code § 226.004 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle B - Insurance Premium Taxes|Chapter 226 - Unauthorized and Independently Procured Insurance Premium Tax|Subchapter A. Unauthorized Insurance Premium Tax|Section 226.004. Tax Exclusive

Sec. 226.004.  TAX EXCLUSIVE.  The tax imposed by this subchapter is in lieu of all other insurance taxes.|Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.|
TX Ins Code § 226.005 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle B - Insurance Premium Taxes|Chapter 226 - Unauthorized and Independently Procured Insurance Premium Tax|Subchapter A. Unauthorized Insurance Premium Tax|Section 226.005. Tax Payment; Due Date

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.|
TX Ins Code § 226.006 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle B - Insurance Premium Taxes|Chapter 226 - Unauthorized and Independently Procured Insurance Premium Tax|Subchapter A. Unauthorized Insurance Premium Tax|Section 226.006. Limitation on Rulemaking

Sec. 226.006.  LIMITATION ON RULEMAKING.  In adopting rules under this subchapter, the comptroller may not adopt a rule that exceeds the requirements of this chapter.|Added by Acts 2007, 80th Leg., R.S., Ch. 932 (H.B. 3315), Sec. 8, eff. June 15, 2007.|
TX Ins Code § 226.051 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle B - Insurance Premium Taxes|Chapter 226 - Unauthorized and Independently Procured Insurance Premium Tax|Subchapter B. Independently Procured Insurance Premium Tax|Section 226.051. Definitions

Sec. 226.051.  DEFINITIONS.  In this subchapter:(1)  "Affiliate" means, with respect to an insured, a person or entity that controls, is controlled by, or is under common control with the insured.(2)  "Affiliated group" means a group of entities whose members are all affiliated.(3)  "Control" means, with respect to determining the home state of an affiliated entity:(A)  to directly or indirectly, acting through one or more persons, own, control, or hold the power to vote at least 25 percent of any class of voting security of the affiliated entity; or(B)  to control in any manner the election of the majority of directors or trustees of the affiliated entity.(4)  "Home state" means:(A)  for an insured that is not an affiliated group described by Paragraph (B):(i)  the state in which the insured maintains the insured's principal residence, if the insured is an individual;(ii)  the state in which an insured that is not an individual maintains its principal place of business; or(iii)  if 100 percent of the insured risk is located outside of the state in which the insured maintains the insured's principal residence or maintains the insured's principal place of business, as applicable, the state to which the largest percentage of the insured's taxable premium for the insurance contract that covers the risk is allocated; or(B)  for an affiliated group with respect to which more than one member is a named insured on a single insurance contract subject to this chapter, the home state of the member, as determined under Paragraph (A), that has the largest percentage of premium attributed to it under the insurance contract.(5)  "Independently procured insurance" means insurance procured directly by an insured from a nonadmitted insurer.(6)  "Premium" means any payment made in consideration for insurance and includes:(A)  a premium;(B)  premium deposits;(C)  a membership fee;(D)  a registration fee;(E)  an assessment;(F)  dues; and(G)  any other compensation given in consideration for insurance.|Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 18.07, eff. September 28, 2011.|
TX Ins Code § 226.052 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle B - Insurance Premium Taxes|Chapter 226 - Unauthorized and Independently Procured Insurance Premium Tax|Subchapter B. Independently Procured Insurance Premium Tax|Section 226.052. Applicability of Subchapter

Sec. 226.052.  APPLICABILITY OF SUBCHAPTER.  This subchapter applies to an insured who procures an independently procured insurance contract for any risk in which this state is the home state of the insured.|Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 18.08, eff. September 28, 2011.|
TX Ins Code § 226.053 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle B - Insurance Premium Taxes|Chapter 226 - Unauthorized and Independently Procured Insurance Premium Tax|Subchapter B. Independently Procured Insurance Premium Tax|Section 226.053. Tax Imposed; Rate

Sec. 226.053.  TAX IMPOSED;  RATE.  (a)  A tax is imposed on each insured at the rate of 4.85 percent of the premium paid for the insurance contract procured in accordance with Section 226.052.(b)  If an independently procured insurance policy covers risks or exposures only partially located in this state and this state has not joined a cooperative agreement, reciprocal agreement, or compact with another state for the allocation of nonadmitted insurance taxes as authorized by Chapter 229, the tax is computed on the entire policy premium for any policy in which this state is the home state of the insured.(b-1)  Repealed by Acts 2011, 82nd Leg., 1st C.S., Ch. 4, Sec. 18.11(2), eff. September 28, 2011.(c)  Premiums for individual life or individual disability insurance are not included in determining an insured's taxable premiums.(d)  If this state enters into a cooperative agreement, reciprocal agreement, or compact with another state for the allocation of nonadmitted insurance taxes as authorized by Chapter 229, the tax due on multistate policies shall be allocated and reported in accordance with the agreement or compact.|Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.Amended by: Acts 2007, 80th Leg., R.S., Ch. 932 (H.B. 3315), Sec. 9, eff. June 15, 2007.Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 18.09, eff. September 28, 2011.Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 18.11(2), eff. September 28, 2011.|