28 Tex. Admin. Code § 5.4181 - Premiums to Be Surcharged
(a) The
association surcharge percentage and the contingent surcharge must be applied
to:
(1) amounts reported as premium for the
purposes of reporting under the Annual Statement, Exhibit of Premiums and
Losses (Statutory Page 14), Texas;
(2) if not reported as described in paragraph
(1) of this subsection, those additional amounts collected by insurers that are
subject to premium taxation by the comptroller, including policy fees not
reported as premium; and
(3)
premium subject to surplus lines premium tax, and premium subject to
independently procured premium tax.
(b) Premium surcharges do not apply to fees
that are neither reported as premium in the Annual Statement, Exhibit of
Premiums and Losses (Statutory Page 14), Texas, nor subject to premium taxation
by the comptroller.
Notes
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