Texas § IN.226.054 - TAX PAYMENT BY CERTAIN INSUREDS
Full text of Texas The Texas Constitution § IN.226.054 — TAX PAYMENT BY CERTAIN INSUREDS, with citation guidance and answers to common questions.
§ IN.226.054. TAX PAYMENT BY CERTAIN INSUREDS
TAX PAYMENT BY CERTAIN INSUREDS. (a) Except as provided by Section 226.055 , the tax imposed by this subchapter is due and payable not later than: (1) May 15 after the end of the calendar year in which the insurance was procured, continued, or renewed; or (2) another date prescribed by the comptroller. (b) An insured who fails to withhold from the premium the amount of tax imposed by this subchapter is liable for the amount of the tax and shall pay the tax due. (c) The insured shall file a tax report and pay the tax. (d) The insured may designate another person to file the report and pay the tax. Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § IN.226.054
What does The Texas Constitution § IN.226.054 cover?
Section IN.226.054 ("TAX PAYMENT BY CERTAIN INSUREDS") 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.226.054?
A common citation format is "The Texas Constitution § IN.226.054" (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.226.054 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.