Insurance Code › Title 4 › Chapter 481

Texas Insurance Code § 481.005

Situs of Deposit for Tax Purposes

Voluntary Deposits

For purposes of state, county, or municipal taxation, the situs of deposited securities is the municipality and county in which the principal business office of the insurer making the deposit is fixed by the insurer's charter.

Official text of the Texas Insurance Code as published by the Texas Legislative Council.

Official source
Legislative history

Added by Acts 2005, 79th Leg., Ch. 727 (H.B. 2017), Sec. 1, eff. April 1, 2007.