INSURANCE CODE
TITLE 3. DEPARTMENT FUNDS, FEES, AND TAXES
SUBTITLE B. INSURANCE PREMIUM TAXES
CHAPTER 226. UNAUTHORIZED AND INDEPENDENTLY PROCURED INSURANCE PREMIUM TAX
SUBCHAPTER A. UNAUTHORIZED INSURANCE PREMIUM TAX
Sec. 226.001. DEFINITIONS. In this subchapter:
(1) "Insurer" has the meaning assigned by Section 101.002 and includes:
(A) an insurer that does not hold a certificate of authority in this state;
(B) an eligible surplus lines insurer; and
(C) an insurer that holds a certificate of authority in this state.
(2) "Premium" includes any consideration for insurance, including:
(A) a premium;
(B) a membership fee;
(C) an assessment; or
(D) dues.
Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.
Amended by:
Acts 2005, 79th Leg., Ch. 728 (H.B. 2018), Sec. 11.005(a), eff. September 1, 2005.