Texas § IN.225.009 - PREPAYMENT OF TAX
Full text of Texas The Texas Constitution § IN.225.009 — PREPAYMENT OF TAX, with citation guidance and answers to common questions.
§ IN.225.009. PREPAYMENT OF TAX
PREPAYMENT OF TAX. (a) A surplus lines agent shall prepay the tax imposed by this chapter when the amount of the accrued taxes due is equal to at least $70,000. (b) A surplus lines agent shall prepay the taxes using a form prescribed by the comptroller. The prepayment is due on or before the 15th day of the month following the month in which the amount of taxes described by this section accrues. (c) The comptroller by rule may change the accrued tax amount for which prepayment is required under Subsection (a) and the prepayment deadline under Subsection (b). (d) Notwithstanding Subsections (a), (b), and (c), if this state enters a cooperative agreement, reciprocal agreement, or compact with another state for the allocation of surplus lines tax as authorized by Chapter 229 , the tax shall be allocated and reported in accordance with the terms of the agreement or compact. Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005. Amended by: Acts 2007, 80th Leg., R.S., Ch. 932 (H.B. 3315 ), Sec. 5, eff. June 15, 2007. Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1 ), Sec. 18.06, eff. September 28, 2011.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § IN.225.009
What does The Texas Constitution § IN.225.009 cover?
Section IN.225.009 ("PREPAYMENT OF TAX") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § IN.225.009?
A common citation format is "The Texas Constitution § IN.225.009" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § IN.225.009 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.