2005 Texas Insurance Code CHAPTER 203. GENERAL PROVISIONS RELATING TO TAXES

INSURANCE CODE

CHAPTER 203. GENERAL PROVISIONS RELATING TO TAXES


	§ 203.001. LIMITATION ON CERTAIN ADDITIONAL TAXES.  (a) 
This section applies to:
		(1)  an insurer authorized to engage in the business of 
insurance in this state other than an eligible surplus lines 
insurer;  and
		(2)  a health maintenance organization authorized to 
engage in the business of a health maintenance organization in this 
state.
	(b)  Except as otherwise provided by this code or the Labor 
Code, an insurer or health maintenance organization subject to a 
tax imposed by Chapter 4, 221, 222, 224, or 257 may not be required 
to pay any additional tax imposed by this state or a county or 
municipality in proportion to the insurer's or health maintenance 
organization's gross premium receipts.
	(c)  Subsection (b) does not:                                                  
		(1)  limit the applicability of other taxes, fees, and 
assessments imposed by this code;  or
		(2)  prohibit the imposition and collection of state, 
county, and municipal taxes on the property of insurers or health 
maintenance organizations or state, county, and municipal taxes 
imposed by other laws of this state, unless a specific exemption for 
insurers or health maintenance organizations is provided in those 
laws.

Added by Acts 2003, 78th Leg., ch. 1274, § 1, eff. April 1, 2005.          


	§ 203.002. TAX PAYMENT REQUIRED FOR CERTAIN CERTIFICATES;  
UNREPORTED GROSS PREMIUM RECEIPTS.  (a) A Life Insurance Company 
May not receive a certificate of authority to engage in the business 
of insurance in this state until all taxes imposed under this code 
or another insurance law of this state are paid.
	(b)  If the commissioner determines by examining a company or 
by other means that the company's gross premium receipts in a year 
exceed the amount reported by the company for that year, the 
commissioner shall report that determination to the comptroller.  
The comptroller shall institute a collection action as the 
comptroller considers appropriate to collect taxes due on 
unreported gross premium receipts.

Added by Acts 2003, 78th Leg., ch. 1274, § 1, eff. April 1, 2005.