Texas Statutes

§ 407A.304 — PREMIUM TAX.

Texas § 407A.304
JurisdictionTexas
Code LALabor Code

This text of Texas § 407A.304 (PREMIUM TAX.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Tex. Labor Code Code Ann. § 407A.304 (2026).

Text

Sec. 407A.304. PREMIUM TAX.

(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. SUBCHAPTER H. RATES; REFUNDS; PREMIUM PAYMENTS; RESERVES; DEFICITS

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Legislative History

Added by Acts 2003, 78th Leg., ch. 275, Sec. 1, eff. Sept. 1, 2003. Amended by: Acts 2005, 79th Leg., Ch. 728 (H.B. 2018 ), Sec. 11.140, eff. September 1, 2005.

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Bluebook (online)
Texas § 407A.304, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/LA/407A.304.