Insurance Code › Title 3 › Chapter 225
Texas Insurance Code § 225.005
Tax Exclusive
Surplus Lines Insurance Premium Tax
The tax imposed by this chapter is a transaction tax collected by the surplus lines agent of record and is in lieu of any other transaction taxes on these premiums.
Official text of the Texas Insurance Code as published by the Texas Legislative Council.
Legislative history
Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.
Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 18.05, eff. September 28, 2011.