Tex. Gov't Code § 830.005

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.

Section 830.005 - Exemption From Taxes

If qualified to do business in this state, a life insurance or annuity company is exempt from the payment of franchise or premium taxes on annuity or group insurance policies issued under a benefit program authorized and at least partly paid for by the governing board of an institution of higher education or the Texas Education Agency.

Tex. Gov't. Code § 830.005

Amended By Acts 1997, 75th Leg., ch. 165, Sec. 6.24, eff. 9/1/1997.

Amended by Acts 1991, 72nd Leg., ch. 391, Sec. 73, eff. 7/1/1991

Acts 1981, 67th Leg., p. 1876, ch. 453, Sec. 1, eff. 9/1/1981. Renumbered from Vernon's Ann.Civ.St. Title 110B, Sec. 36.005 by Acts 1989, 71st Leg., ch. 179, Sec. 1, eff. 9/1/1989.