Texas § IN.223.006 - TAX DUE DATES
Full text of Texas The Texas Constitution § IN.223.006 — TAX DUE DATES, with citation guidance and answers to common questions.
§ IN.223.006. TAX DUE DATES
TAX DUE DATES. (a) The total tax imposed by this chapter is due and payable not later than: (1) March 1 after the end of the calendar year for which the tax is due; or (2) another date prescribed by the comptroller. (b) A title insurance company that had a net tax liability for the previous calendar year of more than $1,000 shall make semiannual prepayments of tax on March 1 and August 1. The tax paid on each date must be equal to 50 percent of the total amount of tax the company paid under this chapter for the previous calendar year. If the company did not pay a tax under this chapter during the previous calendar year, the tax paid on each date must be equal to the tax that would be owed on the aggregate of the gross premiums for the two previous calendar quarters. (c) The comptroller may refund any overpayment of taxes that results from the semiannual prepayment system prescribed by this section. Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.
Frequently Asked Questions About Texas § IN.223.006
What does The Texas Constitution § IN.223.006 cover?
Section IN.223.006 ("TAX DUE DATES") 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.223.006?
A common citation format is "The Texas Constitution § IN.223.006" (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.223.006 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.