Texas § IN.252.003 - PREMIUMS SUBJECT TO TAXATION

Full text of Texas The Texas Constitution § IN.252.003 — PREMIUMS SUBJECT TO TAXATION, with citation guidance and answers to common questions.

§ IN.252.003. PREMIUMS SUBJECT TO TAXATION

PREMIUMS SUBJECT TO TAXATION. An insurer shall pay maintenance taxes under this chapter on the correctly reported gross premiums from writing insurance in this state against loss or damage by: (1) bombardment; (2) civil war or commotion; (3) cyclone; (4) earthquake; (5) excess or deficiency of moisture; (6) explosion as defined by Section 2002.006 (b); (7) fire; (8) flood; (9) frost and freeze; (10) hail, including loss by hail on farm crops; (11) insurrection; (12) invasion; (13) lightning; (14) military or usurped power; (15) an order of a civil authority made to prevent the spread of a conflagration, epidemic, or catastrophe; (16) rain; (17) riot; (18) the rising of the waters of the ocean or its tributaries; (19) smoke or smudge; (20) strike or lockout; (21) tornado; (22) vandalism or malicious mischief; (23) volcanic eruption; (24) water or other fluid or substance resulting from the breakage or leakage of sprinklers, pumps, or other apparatus erected for extinguishing fires, water pipes, or other conduits or containers; (25) weather or climatic conditions; (26) windstorm; (27) an event covered under a home warranty insurance policy; or (28) an event covered under an inland marine insurance policy. Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005. Amended by: Acts 2007, 80th Leg., R.S., Ch. 730 (H.B. 2636 ), Sec. 2C.002, eff. April 1, 2009. Acts 2007, 80th Leg., R.S., Ch. 932 (H.B. 3315 ), Sec. 12, eff. June 15, 2007. Reenacted by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969 ), Sec. 14.009, eff. September 1, 2009.

Source: official Texas text · Last verified 2026-08-27

Frequently Asked Questions About Texas § IN.252.003

What does The Texas Constitution § IN.252.003 cover?

Section IN.252.003 ("PREMIUMS SUBJECT TO TAXATION") 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.252.003?

A common citation format is "The Texas Constitution § IN.252.003" (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.252.003 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.