Texas § IN.401.004 - FILING AND EXTENSIONS FOR FILING OF AUDITED FINANCIAL REPORT
Full text of Texas The Texas Constitution § IN.401.004 — FILING AND EXTENSIONS FOR FILING OF AUDITED FINANCIAL REPORT, with citation guidance and answers to common questions.
§ IN.401.004. FILING AND EXTENSIONS FOR FILING OF AUDITED FINANCIAL REPORT
FILING AND EXTENSIONS FOR FILING OF AUDITED FINANCIAL REPORT. (a) Unless exempt under Section 401.006 , 401.007 , or 401.008 and except as otherwise provided by Sections 401.005 and 401.016 , an insurer or health maintenance organization shall: (1) have an annual audit performed by an accountant; and (2) file with the commissioner on or before June 30 an audited financial report for the preceding calendar year. (b) The commissioner may require an insurer or health maintenance organization to file an audited financial report on a date that precedes June 30. The commissioner must notify the insurer or health maintenance organization of the filing date not later than the 90th day before that date. (c) An insurer or health maintenance organization may request an extension of the filing date by submitting the request in writing before the 10th day preceding the filing date. The request must include sufficient detail for the commissioner to make an informed decision on the requested extension. The commissioner may extend the filing date for one or more 30-day periods if the commissioner determines that there is good cause for the extension based on a showing by the insurer or health maintenance organization and the insurer's or health maintenance organization's accountant of the reasons for requesting the extension. Added by Acts 2005, 79th Leg., Ch. 727 (H.B. 2017 ), Sec. 1, eff. April 1, 2007.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § IN.401.004
What does The Texas Constitution § IN.401.004 cover?
Section IN.401.004 ("FILING AND EXTENSIONS FOR FILING OF AUDITED FINANCIAL REPORT") 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.401.004?
A common citation format is "The Texas Constitution § IN.401.004" (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.401.004 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.