Sec. 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.
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