Tex. Ins. Code § 964.068
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
A captive insurance company is subject to maintenance tax under Subtitle C, Title 3, on the correctly reported gross premiums from writing insurance on risks located in this state as applicable to the individual lines of business written by the captive insurance company.
Tex. Ins. Code § 964.068