reglab/statecodes huggingface dataset:
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter W - AMUSEMENT MACHINE REGULATION AND TAX › Section 3.603 - Denials; Suspensions; Revocations; Violations; Hearings

Current through Reg. 49, No. 28; July 12, 2024
(a) License holder, when used in this
				  section, means a general business license holder, import license holder, or a
				  repair license holder as these terms are defined in §
										3.602
				  of this title (relating to Licenses and Certificates, Renewals and Due Dates,
				  Occupation Tax Permits and Exemptions).
(b) If the comptroller determines an
				  applicant is not eligible for a new or renewal license under Occupations Code,
				  Chapter 2153 (Coin-Operated Machines), or if the comptroller proposes to impose
				  sanctions or suspend or revoke a license or registration certificate, the
				  comptroller will notify the applicant, license holder, or registration
				  certificate holder in writing of the proposed action and will state the alleged
				  violation or violations which constitutes grounds for a denial, suspension, or
				  revocation of the license or certificate, or other sanctions. The notice will
				  include the proposed final action of the comptroller. The applicant, license
				  holder, or registration certificate holder may make a written request for a
				  hearing within 20 calendar days of the date of service of the notice.
(c) The comptroller may serve the notice in
				  person or may send the notice by United States certified mail addressed to the
				  applicant, license holder, or registration certificate holder at its last known
				  address; or, in the event that notice cannot be delivered by either of these
				  methods after due diligence, notice will be effective by publishing notice of
				  the proposed action in a newspaper of general circulation in the area in which
				  the license holder. applicant, or registration certificate holder conducts its
				  business activities.
(d) The
				  hearing will be conducted in accordance with the relevant portions of
				  §§
										1.1-1.35 of this
				  title (relating to Rules of Practice and Procedure). The applicant, license
				  holder, or registration certificate holder has the burden of proof by a
				  preponderance of the evidence.
(e)
				  If the applicant, license holder, or registration certificate holder does not
				  request a hearing within 20 calendar days after the date of service of the
				  notice of the comptroller's proposed action, the hearing is waived and the
				  comptroller's proposed action shall be considered the final order or ruling of
				  the comptroller.
(f) After a
				  hearing, any order of the comptroller refusing an application or revoking or
				  suspending a license or registration certificate or imposing other sanctions
				  shall state the reasons therefor, and a copy of the order shall be served
				  immediately on the applicant, license holder. or registration certificate
				  holder in accordance with the procedure in subsection (c) of this
				  section.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter W - AMUSEMENT MACHINE REGULATION AND TAX › Section 3.605 - Persons Who Repair, Maintain, or Service Amusement Machines

Current through Reg. 49, No. 28; July 12, 2024
Any person who repairs, maintains, or services any
					 amusement machine for money or anything of value is required to possess a valid
					 license issued by the comptroller, unless such person is engaged as an employee
					 of an employer who possesses a valid license issued by the comptroller and he
					 repairs, maintains, or services only those amusement machines of his
					 employer.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter W - AMUSEMENT MACHINE REGULATION AND TAX › Section 3.611 - Refund on Licenses, Registration Certificates, or Occupation Tax Permits

Current through Reg. 49, No. 28; July 12, 2024
(a) No refund is allowed for the annual
				  occupation tax for a machine registered with the comptroller except as follows:
(1) the taxpayer makes a written request to
				  the comptroller for a refund prior to the beginning of the calendar year for
				  which the tax permit was purchased and returns the tax permit;
(2) the taxpayer makes a written request for
				  a refund prior to the issuance of the tax permit;
(3) the taxpayer makes a written request for
				  a refund claiming the tax permit was mistakenly purchased for a machine not
				  subject to the tax and returns the tax permit; or
(4) the taxpayer provides the comptroller
				  with a sworn affidavit that a machine was sold, stolen, or destroyed prior to
				  the beginning of the calendar year for which the tax permit was purchased, and
				  returns the tax permit unless it was attached to the stolen or destroyed
				  machine.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter X - PARI-MUTUEL WAGERING RACING REVENUE › Section 3.641 - Pari-mutuel Wagering

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions.
				  The following words and terms, when used in this section, shall have the
				  following meanings, unless the context clearly indicates otherwise.
(1) Association--A person licensed by the
				  commission to conduct a horse race meeting or a greyhound race meeting with
				  pari-mutuel wagering or the authorized agent of such an association.
(A) Receiving association--An association in
				  this state that has been allocated live and simulcast race dates, or a facility
				  not located in this state that is authorized to conduct wagering under the law
				  of the jurisdiction in which it is located.
(B) Sending association--An association in
				  this state or out-of-state from which a race is transmitted.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter Z - COASTAL PROTECTION FEE › Section 3.692 - Definitions, Reporting Requirements and Amount of Fee

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions. The following words and
				  terms, when used in this section, shall have the following meanings, unless the
				  context clearly indicates otherwise.
(1)
				  Condensate--Any liquid hydrocarbon condensed from a natural gas stream and
				  existing at atmospheric pressure and temperature.
(A) Condensate includes, but is not limited
				  to, liquid hydrocarbons:
(i) recovered by
				  non-mechanical processes such as conventional gravity separators;
(ii) recovered by a treating facility such as
				  a gas compression or dehydration facility; or
(iii) recovered at pipeline drip
				  stations.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter AA - AUTOMOTIVE OIL SALES FEE › Section 3.701 - Automotive Oil Sales Fee Reporting Requirements

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions. The following words and
				  terms, when used in this section, shall have the following meanings, unless the
				  context clearly indicates otherwise.
(1)
				  Automotive oil--Any lubricating oils that can be used in an internal combustion
				  engine, crankcase, transmission, gear box, or differential for an automobile,
				  bus, or truck.
(A) Automotive oil includes
				  natural or synthetic engine oil, transmission fluid, and gear oil of any type
				  that can be used, according to the labeling, in the engine of an automobile,
				  truck, or bus, and includes oil that is not labeled specifically for this use,
				  but is suitable for this use according to generally accepted industry
				  specifications.
(B) Automotive oil
				  does not include:
(i) chain oil;
(ii) turbine oil;
(iii) waste oil;
(iv) outboard motor oil;
(v) refrigerant oil;
(vi) cotton spray oil;
(vii) form oil; and
(viii) oil additives as they exist prior to
				  blending.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter BB - BATTERY SALES FEE › Section 3.711 - Battery Sales Fee Collection and Reporting Requirements

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions. The following words and
				  terms, when used in this section, shall have the following meanings, unless the
				  context clearly indicates otherwise.
(1)
				  Dealer--A wholesaler, retailer, or any other person who sells or offers to sell
				  lead-acid batteries.
(2) Lead-acid
				  battery--Any battery, new or used, which contains lead and sulfuric acid, in
				  liquid or gel form.
(3)
				  Marketplace--A physical or electronic medium through which persons other than
				  the owner or operator of the medium make sales of lead-acid batteries. The term
				  includes a store, Internet website, software application, or catalog.
(4) Marketplace provider--A person who owns
				  or operates a marketplace and directly or indirectly processes sales of or
				  payments for lead-acid batteries for marketplace sellers.
(5) Marketplace seller--A seller, other than
				  the marketplace provider, who makes a sale of a lead-acid battery through a
				  marketplace.
(6) Sale for resale--A
				  sale of a lead-acid battery to a purchaser for the purpose of reselling the
				  battery in the normal course of business in the form or condition in which it
				  is acquired (i.e., as a separate item). A sale of a battery that is attached to
				  or becomes an integral part of a vehicle, boat, or other equipment that is
				  being sold, rented, or leased is not a sale for resale. The battery sales fee
				  is due on the sale prior to the battery becoming a part of this
				  equipment.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter CC - SEXUALLY ORIENTED BUSINESS FEE › Section 3.722 - Sexually Oriented Business Fee

Current through Reg. 49, No. 28; July 12, 2024
(a)
				  Definitions. The following words and terms, when used in this section, shall
				  have the following meanings, unless the context clearly indicates otherwise.
(1) Clothing--A garment used to cover the
				  body, or a part of the body, typically consisting of cloth or a cloth-like
				  material. Paint, latex, wax, gel, foam, film, coatings, and other substances
				  applied to the body in a liquid or semi-liquid state are not
				  clothing.
(2) Customer--Any person
				  on the premises of a sexually oriented business except:
(A) an owner, operator, independent
				  contractor of the business or an employee of that sexually oriented business;
				  or
(B) a person who is on the
				  premises exclusively for repair or maintenance of the premises or for the
				  delivery of goods to the premises.
(3) Nude--To be entirely unclothed, or
				  clothed in a manner that leaves uncovered or visible through less than fully
				  opaque clothing any portion of the breasts below the top of the areola of the
				  breasts, if the person is female, or any portion of the genitals or
				  buttocks.
(4) Sexually oriented
				  business--A nightclub, bar, restaurant, or similar commercial enterprise that:
(A) provides for an audience of two or more
				  individuals live nude entertainment or live nude performances; and
(B) authorizes on-premises consumption of
				  alcoholic beverages, regardless of whether the consumption of alcoholic
				  beverages is under a license or permit issued under the Alcoholic Beverage
				  Code.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter DD - OIL FIELD CLEANUP REGULATORY FEE › Section 3.731 - Oil-Field Cleanup Regulatory Fee on Oil

Current through Reg. 49, No. 28; July 12, 2024
(a)
				  Imposition. The oil-field cleanup regulatory fee on oil is imposed upon
				  taxpayers who are liable for the oil production tax under Tax Code, §
										202.153 (First Purchaser to
				  Pay Tax) or §202.154 (Producer to Pay Tax on Oil Not Sold).
(b) Reports. The fee is reported and paid on
				  the crude oil tax report forms in the same manner as the oil production tax
				  imposed by Tax Code, Chapter 202 (Oil Production Tax).
(c) Amount of fee.
(1) The rate of the fee is five-eighths of
				  $.01 ($.00625) per each standard 42-gallon barrel of crude oil
				  produced.
(2) Volume subject to the
				  fee. The fee is due on all barrels of oil produced, except an interest owned by
				  a governmental entity as defined in §
											3.34
				  of this title (relating to Exemption of Certain Royalty Interests from Oil
				  Occupation Taxes and Regulation Pipeline Taxes).
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter DD - OIL FIELD CLEANUP REGULATORY FEE › Section 3.732 - Oil-Field Cleanup Regulatory Fee on Natural Gas

Current through Reg. 49, No. 28; July 12, 2024
(a) Imposition. The oil-field cleanup
				  regulatory fee on natural gas is imposed upon the first purchaser or producer
				  of natural gas who is liable for the gas production tax under Tax Code, §
										201.204 (First Purchaser to
				  Pay Tax) or §201.2041 (Producer to Pay Tax on Certain Gas).
(b) Reports. The fee is reported and paid on
				  the natural gas tax report forms in the same manner as the gas production tax
				  is imposed by Tax Code, Chapter 201 (Gas Production Tax).
(c) Amount of fee. The rate of the fee for
				  gas produced and saved is one-fifteenth of $.01 ($.000667) per 1,000 cubic feet
				  (MCF) of gas.
(d) Volume subject to
				  fee. The fee is due on all gas produced and saved, except an interest owned by
				  a governmental entity as defined in §
										3.27
				  of this title (relating to Exemption of Certain Interest Owners from Gas
				  Occupation Taxes).
(e) Penalty and
				  interest. Tax Code, Chapter 201 applies to the administration and collection of
				  the fee, and penalty and interest provided by that chapter apply to any person
				  who fails to pay or report the fee.
(f) Exemptions and Reductions. The exemptions
				  and reductions set out in Tax Code, §§
										201.053 (Gas Not Taxed),
				  201.057 (Temporary Exemption or Tax Reduction for Certain High-Cost Gas),
				  201.058 (Tax Exemptions), and 202.060 (Exemption for Oil and Gas from
				  Reactivated Orphaned Wells), do not affect the fee imposed by this
				  section.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter GG - INSURANCE TAX › Section 3.809 - Due Dates, Penalty and Interest, and Overpayments

Current through Reg. 49, No. 28; July 12, 2024
(a) Premium and Maintenance Tax Return due
				  date. The premium tax and maintenance tax return for each taxable year that
				  ends the preceding December 31st shall be filed and the total amount of tax due
				  shall be paid on or before the 1st day of March of each year or if a company is
				  required to file an annual statement after March 1, the premium tax and
				  maintenance tax report is required to be filed at that time.
(b) Premium tax prepayments. All Texas
				  licensed insurers with a net tax liability for the previous calendar year in
				  excess of $1000 must prepay premium tax semiannually.
(1) A semiannual prepayment of premium tax
				  must be made on March 1, or at the same time that the annual statement is
				  required to be filed, and on August 1. Each prepayment shall equal the lesser
				  of one-half of the net premium tax due for the previous calendar year, or
				  one-half of the current year's net premium tax due. If no premium tax was due
				  during the previous calendar year, the prepayment will be based on the net tax
				  that would be owed on the aggregate of premiums for the two previous calendar
				  quarters based on the minimum tax rate specified by law.
(2) The amount due is the lesser of the net
				  premium tax due from the previous year, or the actual net premium tax due for
				  the current year multiplied by 50%.
(3) Because examination expense credits,
				  valuation fee credits, and guaranty association assessment credits have been
				  factored into the net premium tax due line item on the annual tax report, the
				  prepayment amount should not be adjusted to reflect these credits.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter GG - INSURANCE TAX › Section 3.811 - Election by Reciprocal or Interinsurance Exchange Pursuant to Insurance Code, Chapter 224

Current through Reg. 49, No. 28; July 12, 2024
(a) Reciprocal or
				  interinsurance exchanges authorized under Insurance Code, Chapter 942, are
				  subject to premium and maintenance taxes as are all other insurance carriers. A
				  reciprocal or interinsurance exchange is subject to the tax imposed under
				  Insurance Code, Chapter 224 unless it elects to be subject to the tax imposed
				  under Insurance Code, Chapter 221.
(1) To
				  make the election, a reciprocal or interinsurance exchange must submit a
				  statement in writing on a form prescribed by the comptroller making such an
				  election. The comptroller has developed form 25-208 for this purpose. This form
				  must be filed no later than the 31st day before the beginning of the tax year
				  for which the election is to be effective. For example, to be taxed under
				  Insurance Code, Chapter 221 for the 2012 tax year, the reciprocal or
				  interinsurance exchange must have filed this form by December 1,
				  2011.
(2) A reciprocal or
				  interinsurance exchange that elects to be taxed under Insurance Code, Chapter
				  221, will continue to be taxed under that article for each tax year until
				  written notice is given to the comptroller that the election is withdrawn. The
				  comptroller has developed form 25-208 for this purpose. The notice of
				  withdrawal must be filed with the comptroller not later than the 31st day
				  before the beginning of the tax year for which the withdrawal is to be
				  effective.
(3) Form 25-208 is
				  available on the comptroller's website at:
				  http://www.window.state.tx.us/taxinfo/taxforms/25-forms.html.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter GG - INSURANCE TAX › Section 3.820 - Premium Tax Paid by Certain Purchasing Groups

Current through Reg. 49, No. 28; July 12, 2024
(a)
				  Purchasing groups must pay a 4.85% premium tax on all insurance procured from a
				  company not licensed to do business in this state where all negotiation and
				  procurement of the policy occurs outside of this state. The purchasing group
				  must file a report and pay a premium tax on premiums paid by the purchasing
				  group or a purchasing group member for coverage of all risks located in this
				  state. The report, which must be filed on forms provided by the comptroller,
				  and the taxes are due by March 1 of each year, based on insurance procured in
				  the previous calendar year.
(b)
				  Taxes on insurance obtained through negotiation and procurement occurring in
				  whole or in part within this state with an unlicensed company must be paid by
				  the insurer. If the state is unable to collect the tax from the insurer, the
				  purchasing group will be secondarily liable and must pay the tax.
(c) To the extent that a purchasing group or
				  its members pay premiums to a licensed company, registered risk retention
				  group, or licensed surplus lines agent in this state, the purchasing group is
				  not liable for the direct payment of tax on such premiums to the
				  state.
(d) Membership fees
				  collected from purchasing group members and not paid to insurance companies or
				  surplus lines agents are not subject to premium tax when coverage is obtained
				  from a licensed company or surplus lines agent.
(e) Membership fees collected from purchasing
				  group members should not be included in the tax base when the purchasing group
				  files and reports the premium tax as independently procured.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter GG - INSURANCE TAX › Section 3.827 - Captive Insurance Companies

Current through Reg. 49, No. 28; July 12, 2024
(a)
				  Definitions. The following words and terms, when used in this section, shall
				  have the following meanings, unless the context clearly indicates otherwise.
(1) Affiliate--A subsidiary or holding
				  company that, directly or indirectly through one or more intermediaries,
				  controls or is controlled by, or is under common control with, a captive
				  insurance company. The term includes a parent entity that controls a captive
				  insurance company.
(2) Captive
				  insurance company--A company that holds a certificate of authority issued by
				  the Texas Department of Insurance under Insurance Code, Chapter 964, and that
				  insures only the operational risks of its affiliates or the risks of a
				  controlled unaffiliated business.
(3) Control--To direct, or cause the
				  direction of, the management and policies of an entity, other than the power
				  that results from an official position with, or corporate office held in, the
				  entity. The power may be possessed directly or indirectly by any means,
				  including through the ownership of voting securities or by contract, other than
				  a commercial contract for goods or non-management services.
(4) Controlled unaffiliated business--A
				  person that:
(A) is not an
				  affiliate;
(B) has an existing
				  contractual relationship with an affiliate under which the affiliate bears
				  operational risk; and
(C) whose
				  risk is managed by a captive insurance company under criteria established by
				  the Commissioner of Insurance pursuant to Insurance Code, §
												964.066,
				  relating to Standards for Risk Management of Controlled Unaffiliated
				  Business.
(5) Gross
				  premiums--For purposes of the maintenance tax implemented by this section, this
				  term has the meaning assigned by paragraph (9) of this subsection, defining the
				  term taxable premium receipts.
(6)
				  Home office--The location from which the officers or directors of a business
				  entity provide direction, control, and coordination, and where the executive
				  officers hold meetings and make high-level decisions.
(7) Operational risks--Any potential
				  financial loss of an affiliate, except for a loss arising from an insurance
				  policy issued by a captive or insurance affiliate.
(8) Person--This term has the meaning
				  assigned by Government Code, §
											311.005.
(9) Taxable premium receipts--The total
				  amount of gross premiums, membership fees, assessments, dues, revenues, and
				  other considerations for insurance written by the captive insurance company in
				  a calendar year, with no deduction for premiums paid for reinsurance to another
				  authorized insurer. Taxable premium receipts do not include returned premiums,
				  dividends paid to policyholders, or premiums excluded by another law of this
				  state.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter GG - INSURANCE TAX › Section 3.828 - Workers' Compensation Insurance Gross Premiums for the Purpose of Maintenance Taxes

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions.
				  The following words and terms, when used in this section, shall have the
				  following meanings, unless the context clearly indicates otherwise. Terms not
				  defined in this section shall have the meaning assigned to them in the Texas
				  Basic Manual of Rules, Classifications and Experience Rating Plan for Workers'
				  Compensation and Employers' Liability Insurance.
(1) Deductible credit--The amount by which
				  the Estimated Modified/Schedule Rating/Network Premium is reduced as a result
				  of the policyholder's election of a deductible option.
(2) Dividends paid to policyholders--The
				  return of part of the premium paid for a policy issued on a participating
				  basis.
(3) Return premium--The
				  portion of a premium that is returned to the insured as a result of
				  cancellation, endorsement, rate adjustment, or a calculation that the total
				  estimated policy cost was in excess of the actual premium.
(4) Texas Basic Manual of Rules,
				  Classifications and Experience Rating Plan for Workers' Compensation and
				  Employers' Liability Insurance--A manual published by the Texas Department of
				  Insurance. The manual provides insurers licensed in Texas to write workers'
				  compensation insurance with the rules, classifications, endorsements, forms,
				  and experience rating plan applicable to Texas workers' compensation
				  policies.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter GG - INSURANCE TAX › Section 3.830 - Premium Tax Credit for Examination Expenses and Valuation Fees

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions. The following words and
				  terms, when used in this section, shall have the following meanings, unless the
				  context clearly indicates otherwise.
(1)
				  Direct examination expenses--These expenses include travel (food, lodging, and
				  transportation) and miscellaneous expenses incurred by Texas Department of
				  Insurance (TDI) examiner(s) during the examination of an insurer.
(2) Indirect examination expenses--These
				  expenses include TDI examiner salaries, any costs paid directly by the
				  insurance company under examination to third party examiners hired by the TDI
				  to conduct the examination, the overhead assessment, and examination expenses
				  paid to other State of Texas regulatory agencies.
(3) Overhead assessment--The overhead
				  assessment is billed by the TDI to cover the operating expenses of the
				  examinations section. These expenses include, but are not limited to, support
				  staff salaries, utilities, rent, office equipment, furniture and fixtures,
				  supplies, and miscellaneous expenses.
(4) Rehabilitation fees--These fees are
				  assessed on companies that have undergone a successful rehabilitation by TDI to
				  cover the costs of the rehabilitation.
(5) Valuation fee--An annual fee which is
				  assessed by the TDI on Texas domestic life insurance carriers. The fee is used
				  to offset the cost of valuing life insurance policies issued by these carriers.
				  The fee is based on the amount of direct life insurance in force at the end of
				  the calendar year and is reported on the Annual Maintenance, Assessment and
				  Retaliatory Report (Form 25-102).
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter GG - INSURANCE TAX › Section 3.831 - Gross Premium Definitions for Property and Casualty; Life, Accident, and Health; Health Maintenance Organizations; and Title Insurance Companies; and Clarification of the Taxation on the Distribution of Title Premiums

Current through Reg. 49, No. 28; July 12, 2024
The following words and terms, when used in this section,
					 shall have the following meanings, unless the context clearly indicates
					 otherwise.
(1) Gross premium
				  definition for property and casualty companies--
(A) Gross premiums are the total gross amount
				  of premiums, membership fees, assessments, dues, and any other considerations
				  for the taxable year on insurance written on each and every kind of property or
				  risk located in the state, with no deduction for premiums paid for reinsurance,
				  and excluding:
(i) return premiums (i.e.,
				  unearned premiums returned to policyholders);
(ii) dividends paid to
				  policyholders;
(iii) premiums
				  received from other licensed companies for reinsurance; and
(iv) premium finance charges clearly
				  identified in a premium note or other evidence of premium payable that are
				  separately stated to the policyholder (i.e., invoice, billing,
				  contract).
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter GG - INSURANCE TAX › Section 3.832 - Assessment for the Office of Public Insurance Counsel (OPIC)

Current through Reg. 49, No. 28; July 12, 2024
(a) Property and casualty insurance. Each
				  property and casualty insurer (including county mutual insurance companies)
				  authorized to do business in this state must pay an annual assessment of $.057
				  on each property and casualty insurance policy or each certificate of insurance
				  evidencing coverage under a group policy covering property and/or risks located
				  in Texas that is in force on December 31.
(b) Life, health and accident insurance. Each
				  life; health; accident; life and accident; accident and health; or life,
				  accident and health insurer; and each health maintenance organization
				  authorized to do business in this state must pay an annual assessment of $.057
				  on each individual policy or each certificate of insurance evidencing coverage
				  under a group policy placed in force in this state with an initial premium paid
				  during the year. For the purpose of determining this assessment, a certificate
				  of insurance includes subscriber certificates issued under a group policy. A
				  subscriber certificate may be for an individual or the individual and his/her
				  family. Individual policy renewals or certificate of insurance renewals are not
				  to be included in calculating the assessment. A term life policy that is
				  converted to a whole life or universal life policy will be considered a new
				  policy for purposes of the assessment unless the term life policy specifically
				  contains a conversion option.
(c)
				  Title insurance. Each title insurer authorized to do business in this state
				  must pay an annual assessment of $.057 on each owner policy and each mortgage
				  policy written during the year for property located in Texas for which the full
				  premium is charged. In instances where two or more insurance companies
				  co-insure a portion of the risk, each policy is subject to the assessment. For
				  the purpose of determining this assessment, any policies on which the full
				  basic premium is discounted or a credit is given will not be
				  included.
(d) Purchase of a block
				  of business. In instances where a block of business is purchased by another
				  company, the following will apply:
(1)
				  Property and casualty insurance policies--The acquiring company is responsible
				  for the assessment on each of the policies in force on December 31.
(2) Life, accident, and health insurance
				  policies--The original insurer is responsible for the assessment on the new
				  policies which were ceded.
(3)
				  Title insurance policies--The original insurer is responsible for the
				  assessment on the policies written on which full premium is charged.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter GG - INSURANCE TAX › Section 3.834 - Volunteer Fire Department Assistance Fund Assessment

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions. The following words and
				  terms, when used in this section, shall have the following meanings, unless the
				  context clearly indicates otherwise.
(1)
				  Annual statement--A comprehensive statement, in the format promulgated by the
				  National Association of Insurance Commissioners (NAIC), of an insurer's
				  financial condition, business operations, and activities, required to be filed
				  with state insurance departments and the NAIC.
(2) Insurer--An insurance entity that is
				  authorized to engage in business in this state, including a stock company,
				  mutual, farm mutual, county mutual, Lloyd's plan, or reciprocal or
				  interinsurance exchange, as of the assessment date.
(3) Net direct premium--The total gross
				  direct premium written by an insurer, as reported to the Texas Department of
				  Insurance and reflected on the insurer's NAIC Annual Statement State Page
				  Exhibit for:
(A) policies of:
(i) homeowner's insurance;
(ii) fire insurance;
(iii) farm and ranch owner's
				  insurance;
(iv) private passenger
				  automobile physical damage insurance; and
(v) commercial automobile physical damage
				  insurance; and
(B) the
				  nonliability portion of a commercial multiple peril policy.
(4) State fiscal year--The time
				  period from September 1 through August 31.
(5) Twelve-month period--The time period from
				  January 1 through December 31, which is the same as the tax year and NAIC
				  Annual Statement period.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter GG - INSURANCE TAX › Section 3.835 - Reporting of Unauthorized Insurance Premium Tax by Nonadmitted Captive Insurers

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions.
				  The following words and terms, when used in this section, shall have the
				  following meanings, unless the context clearly indicates otherwise.
(1) Captive insurer--An insurance company
				  that is formed for the purpose of insuring the risks of entities that are
				  related to it through common ownership. These may be referred to as
				  single-parent, in-house, or pure captives.
(2) Exempt premium--Premium that is not
				  taxable in this state. Examples include premiums on risks or exposures that are
				  properly allocated to federal waters or international waters; premiums on risks
				  or exposures that are under the jurisdiction of a foreign government; and
				  premiums that are specifically exempt from taxation under the regulations of
				  another state.
(3) Nonadmitted
				  insurer--An insurer who does not hold a certificate of authority in this
				  state.
(4) Preempted
				  premium--Federal preemptions from state taxation exist for premiums on policies
				  that are issued to the following entities:
(A) the Federal Deposit Insurance
				  Corporation, when it is the receiver of a failed financial institution that
				  holds the property being insured. The preemption applies to receiverships only,
				  not to supervision or conservatorships;
(B) federally chartered credit unions;
				  and
(C) the National Credit Union
				  Administration, when acting as conservator or liquidating agent for federally
				  chartered credit unions.
(5) Taxable premium--The total gross amount
				  of consideration paid for insurance coverage provided under the contract or
				  policy, including, but not limited to, premiums, premium deposits, membership
				  fees, assessments, dues, policy fees, or any other consideration for insurance
				  that is required to be paid.
(6)
				  Texas waters--Waters within 10.359 statute miles or nine nautical miles from
				  the Texas coastline.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter HH - MIXED BEVERAGE TAXES › Section 3.1002 - Mixed Beverage Sales Tax

Current through Reg. 49, No. 28; July 12, 2024
(a)
				  Definitions. The following words and terms, when used in this section, shall
				  have the following meanings, unless the context clearly indicates otherwise.
(1) Alcoholic beverage-This term has the same
				  meaning as assigned by §
											3.1001 of this title (relating to
				  Mixed Beverage Gross Receipts Tax).
(2) Complimentary alcoholic beverage-This
				  term has the same meaning as assigned by §
											3.1001 of this title.
(3) Governmental entity-An organization that
				  is exempted from sales and use tax otherwise imposed on their purchases under
				  Tax Code, Chapter 151 (Limited Sales, Excise, and Use Taxes), by operation of
				  Tax Code, §
											151.309 (Governmental
				  Entities).
(4) Nonprofit
				  organization-An organization that is exempted from the sales and use tax
				  imposed under Tax Code, Chapter 151, by operation of Tax Code, §
											151.310(a)
				  (Religious, Educational, and Public Service Organizations).
(5) Permittee-This term has the same meaning
				  as assigned by §
											3.1001 of this title.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter JJ - CIGARETTE, E-CIGARETTE, AND TOBACCO PRODUCTS REGULATION › Section 3.1201 - Fee for Outdoor Advertising of Cigarettes or Tobacco Products

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions. The following words and
				  terms, when used in this section, shall have the following meanings, unless the
				  context clearly indicates otherwise.
(1)
				  Cigarettes--A roll for smoking that is:
(A)
				  not a cigar; and
(B) that is made
				  of tobacco or tobacco mixed with another ingredient and wrapped or covered with
				  a material other than tobacco.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter JJ - CIGARETTE, E-CIGARETTE, AND TOBACCO PRODUCTS REGULATION › Section 3.1203 - Approved Seller Training Programs

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions. The
				  following words and terms when used in this section have the following
				  meanings, unless the context clearly indicates otherwise.
(1) Cigar--A roll of fermented tobacco that
				  is wrapped in tobacco and the main stream of smoke from which produces an
				  alkaline reaction to litmus paper.
(2) Cigarette--A roll for smoking:
(A) that is made of tobacco or tobacco mixed
				  with another ingredient and wrapped or covered with a material other than
				  tobacco; and
(B) that is not a
				  cigar.
(3)
				  E-cigarette--An electronic cigarette or any other device that simulates smoking
				  by using a mechanical heating element, battery, or electronic circuit to
				  deliver nicotine or other substances to the individual inhaling from the
				  device; or a consumable liquid solution or other material aerosolized or
				  vaporized during the use of an electronic cigarette or other device described
				  by this paragraph.
(A) The term "e-cigarette"
				  includes:
(i) a device described by this
				  paragraph regardless of whether the device is manufactured, distributed, or
				  sold as an e-cigarette, e-cigar, or e-pipe or under another product name or
				  description; and
(ii) a component,
				  part, or accessory for the device, regardless of whether the component, part,
				  or accessory is sold separately from the device.
(B) The term "e-cigarette" does not include a
				  prescription medical device unrelated to the cessation of smoking.
(4) Minor--A person under 21 years
				  of age.
(5) Second party
				  sales--Sales that result in the provision of cigarettes, e-cigarettes, or
				  tobacco products to a minor, even though the purchaser of those products is not
				  necessarily a minor.
(6)
				  Seller--Any person who sells cigarettes, e-cigarettes, or tobacco products in
				  Texas.
(7) Tobacco product--A
				  tobacco product is:
(A) a cigar;
(B) smoking tobacco, including granulated,
				  plug-cut, crimp-cut, ready-rubbed, and any form of tobacco suitable for smoking
				  in a pipe or as a cigarette;
(C)
				  chewing tobacco, including Cavendish, Twist, plug, scrap, and any kind of
				  tobacco suitable for chewing;
(D)
				  snuff or other preparations of pulverized tobacco; or
(E) an article or product that is made of
				  tobacco or a tobacco substitute and that is not a cigarette or an
				  e-cigarette.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter JJ - CIGARETTE, E-CIGARETTE, AND TOBACCO PRODUCTS REGULATION › Section 3.1205 - Delivery Sales of Cigarettes (Health and Safety Code, Chapter 161, Subchapter R)

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions.
				  The following words and terms, when used in this section shall have the
				  following meanings, unless the context clearly indicates otherwise.
(1) Cigarette--A roll for smoking:
(A) that is made of tobacco or tobacco mixed
				  with another ingredient and wrapped or covered with a material other than
				  tobacco; and
(B) that is not a
				  cigar.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter JJ - CIGARETTE, E-CIGARETTE, AND TOBACCO PRODUCTS REGULATION › Section 3.1206 - Delivery Sales of E-Cigarettes (Health and Safety Code, Chapter 161, Subchapter R)

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions.
				  The following words and terms, when used in this section, shall have the
				  following meanings, unless the context clearly indicates otherwise.
(1) Delivery sale--A sale of e-cigarettes to
				  a consumer in Texas regardless of whether the seller is located outside or
				  within Texas:
(A) in which the purchaser
				  submits the order for the sale:
(i) by
				  telephone or any other method of voice transmission;
(ii) by mail or any other delivery service;
				  or
(iii) through the Internet or
				  other on-line service; or
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter JJ - CIGARETTE, E-CIGARETTE, AND TOBACCO PRODUCTS REGULATION › Section 3.1207 - E-cigarette Retailer Permits

Current through Reg. 49, No. 28; July 12, 2024
(a)
				  Definitions. The following words and terms, when used in this section, have the
				  following meanings, unless the context clearly indicates otherwise.
(1) Commercial business location--The entire
				  premises occupied by a permit applicant or a person required to hold a permit
				  under Health and Safety Code, §
											147.0051
				  (E-cigarette Retailer Permit Required).
(2) E-cigarette--An electronic cigarette or
				  any other device that simulates smoking by using a mechanical heating element,
				  battery, or electronic circuit to deliver nicotine or other substances to the
				  individual inhaling from the device; or a consumable liquid solution or other
				  material aerosolized or vaporized during the use of an electronic cigarette or
				  other device described by this paragraph.
(A)
				  The term "e-cigarette" includes:
(i) a device
				  described by this paragraph regardless of whether the device is manufactured,
				  distributed, or sold as an e-cigarette, e-cigar, or e-pipe or under another
				  product name or description; and
(ii) a component, part, or accessory for the
				  device, regardless of whether the component, part, or accessory is sold
				  separately from the device.
(B) The term "e-cigarette" does not include a
				  prescription medical device unrelated to the cessation of smoking.
(3) E-cigarette retailer--A person
				  who engages in the business of selling e-cigarettes to consumers, including a
				  person who sells e-cigarettes to consumers through a marketplace.
(4) Marketplace--A physical or electronic
				  medium through which persons other than the owner or operator of the medium
				  make sales of taxable items. The term includes a store, Internet website,
				  software application, or catalog.
(5) Marketplace provider--A person who owns
				  or operates a marketplace and directly or indirectly processes sales or
				  payments for marketplace sellers.
(6) Marketplace seller--A seller, other than
				  the marketplace provider, who makes a sale of a taxable item through a
				  marketplace.
(7) Permit holder--A
				  person who obtains a permit under Health and Safety Code, §
											147.0052
				  (Issuance of Permit).
(8) Place of
				  business--
(A) a commercial business location
				  where e-cigarettes are sold;
(B) a
				  commercial business location where e-cigarettes are kept for sale or
				  consumption or otherwise stored; or
(C) a vehicle from which e-cigarettes are
				  sold.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter JJ - CIGARETTE, E-CIGARETTE, AND TOBACCO PRODUCTS REGULATION › Section 3.1208 - Prohibited E-Cigarette Products

Current through Reg. 49, No. 28; July 12, 2024
(a)
				  Definitions. The following words and terms when used in this section shall have
				  the following meanings, unless the context clearly indicates otherwise.
(1) Cartoon--Any drawing or other depiction
				  of an object, person, animal, creature, or any similar caricature that
				  satisfies any of the following criteria:
(A)
				  the use of comically exaggerated features;
(B) the attribution of human characteristics
				  to animals, plants, or other objects, or the similar use of anthropomorphic
				  technique; or
(C) the attribution
				  of unnatural or extra-human abilities, such as imperviousness to pain or
				  injury, X-ray vision, tunneling at very high speeds, or
				  transformation.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter KK - SCHOOL FUND BENEFIT FEE › Section 3.1251 - School Fund Benefit Fee

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions.
				  The following words and terms, when used in this section, shall have the
				  following meanings, unless the context clearly indicates otherwise.
(1) Commercial motor vehicle--A
				  self-propelled vehicle used to transport passengers for compensation or hire
				  between points in Texas on a fixed or scheduled route that:
(A) has a gross weight, registered weight, or
				  gross weight rating of more than 26,000 pounds; or
(B) is designed to transport more than 15
				  passengers, including the driver.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter LL - OYSTER SALES FEE › Section 3.1261 - Reports, Payments, and Record Keeping Requirements

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions. The following words and
				  terms, when used in this section shall have the following meanings, unless the
				  context clearly indicates otherwise.
(1)
				  Barrel--Three 100-pound containers of oysters.
(2) Certificate (Shellfish Certificate of
				  Compliance)--A numbered document that the Seafood and Aquatic Life Group of the
				  Texas Department of State Health Services issues and that authorizes a dealer
				  to process oysters for sale.
(3)
				  Certified location--A plant or place of business that the Seafood and Aquatic
				  Life Group of the Texas Department of State Health Services has inspected and
				  for which that department has issued a Shellfish Certificate of
				  Compliance.
(4) Certified shellfish
				  dealer--A person to whom the Texas Department of State Health Services has
				  issued a Certificate of Compliance that authorizes the activities of molluscan
				  shell stock shipper, shucker-packer, repacker, or depuration
				  processor.
(5) Container--For the
				  purposes of this section, any material holding oysters.
(6) Harvest--The process of gathering or
				  removing oysters from their growing areas.
(7) Pack--All activities involved in placing
				  oysters in containers.
(8) Shell
				  stock--Live oysters in the shell.
(9) Shucked oysters--Oysters, whole or in
				  part, from which one or both shells have been removed.
(10) Take--To catch, hook, net, snare, trap,
				  kill, or capture by any means, including the attempt to take, oysters from
				  their growing areas.