Labor Code › Title 5 › Chapter 407A › Subchapter G

Texas Labor Code § 407A.304

Premium Tax

Group Self-Insurance Coverage · Taxes, Surcharges, and Assessments

(a) Each group shall pay to the comptroller a premium tax on gross premiums for the group's retention. The premium tax assessed under this subsection does not apply to premium collected for excess insurance.

(b) The rate for the premium tax under this section is the rate assessed under Chapter 221, Insurance Code.

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

Official source
Legislative history

Added by Acts 2003, 78th Leg., ch. 275, Sec. 1, eff. Sept. 1, 2003.

Acts 2005, 79th Leg., Ch. 728 (H.B. 2018), Sec. 11.140, eff. September 1, 2005.