Tex. Insurance Code § 883.207
This is the official text of Tex. Insurance Code § 883.207, part of Texas’s Insurance Code — regulates insurance companies and the policies they sell.
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§ 883.207. PREMIUM TAX.
Official statutory text
Each domestic or foreign mutual insurance company organized or operating under this chapter is subject to taxes imposed by law on that company. The company shall pay the tax on the gross premiums received for direct insurance written on property or risks located in this state. The tax payable must be computed on the portion of the gross premiums remaining after deducting:
(1) premiums charged on policies not taken;
(2) premiums returned on canceled policies; and
(3) any refund or other return made to the policyholders other than for the incurrence of a loss.
(1) premiums charged on policies not taken;
(2) premiums returned on canceled policies; and
(3) any refund or other return made to the policyholders other than for the incurrence of a loss.
Status: in_force · Read it on the official government site
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