Section 226.005 - Tax Payment; Due Date(a) The tax imposed by this subchapter is due and payable not later than: (1) March 1 after the end of the calendar year in which the insurance was effectuated, continued, or renewed; or(2) another date prescribed by the comptroller.(b) An insurer shall pay the tax imposed by this subchapter using a form prescribed by the comptroller.(c) The tax imposed by this subchapter, if not paid when due, is a liability of the insurer, the insurer agent, and the insured.Amended By Acts 2005, 79th Leg., Ch. 728, Sec. 11.005(d), eff. 9/1/2005.Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. 4/1/2005.