Foreign and alien insurers that are licensed by the Texas Department of Insurance are responsible for this tax. Any retaliatory tax due is determined by comparing the aggregate taxes, fees and assessments their states of organization impose to the aggregate taxes, fees and assessments Texas imposes.
If the aggregate tax, assessment and fee burden of another state exceeds the aggregate burden in Texas based on the same amount of premium writings, Texas imposes a retaliatory tax equal to the difference between the states.
Yearly: March 1 for the previous calendar year (for example, March 1, 2015, for policies written in 2014).
Select the amount of taxes you paid in the preceding state fiscal year (Sept. 1 – Aug. 31) to find the reporting and payment methods to use.
In 2015, the Texas Legislature passed House Bill 855, which requires state agencies to publish a list of the three most commonly used Web browsers on their websites. The Texas Comptroller’s most commonly used Web browsers are Google Chrome, Microsoft Internet Explorer and Apple Safari.