Tex. Codes » Tax Code · TITLE 2. STATE TAXATION · SUBTITLE F. FRANCHISE TAX; CREDITS · CHAPTER 171. FRANCHISE TAX
Texas Codes

Tex. Tax Code § 171.052 (2026)

Certain Corporations

✓ laws through the 89th Legislature (2025)
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Sec. 171.052. CERTAIN CORPORATIONS. (a) Except as provided by Subsection (c), an insurance organization, title insurance company, or title insurance agent authorized to engage in insurance business in this state that is required to pay an annual tax measured by its gross premium receipts is exempted from the franchise tax. A nonadmitted insurance organization that is required to pay a gross premium receipts tax during a tax year is exempted from the franchise tax for that same tax year. A nonadmitted insurance organization that is subject to an occupation tax or any other tax that is imposed for the privilege of doing business in another state or a foreign jurisdiction, including a tax on gross premium receipts, is exempted from the franchise tax.

(b) Farm mutuals, local mutual aid associations, and burial associations are not subject to the franchise tax.

(c) An entity is subject to the franchise tax for a tax year in any portion of which the entity is in violation of an order issued by the Texas Department of Insurance under Section 2254.003(b), Insurance Code, that is final after appeal or that is no longer subject to appeal.

Acts 1981, 67th Leg., p. 1693, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 30, Sec. 1, eff. Aug. 26, 1985; Acts 1993, 73rd Leg., ch. 546, Sec. 2, eff. Jan. 1, 1994; Acts 2001, 77th Leg., ch. 1275, Sec. 1, eff. Sept. 1, 2001; Acts 2003, 78th Leg., ch. 209, Sec. 33, eff. Oct. 1, 2003.

Amended by:

Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 3, eff. January 1, 2008.

Acts 2013, 83rd Leg., R.S., Ch. 569 (S.B. 734), Sec. 5, eff. June 14, 2013.

Acts 2013, 83rd Leg., R.S., Ch. 1232 (H.B. 500), Sec. 4, eff. January 1, 2014.

Acts 2015, 84th Leg., R.S., Ch. 1236 (S.B. 1296), Sec. 16.003, eff. September 1, 2015.

Notes of Decisions
Cited in 6 cases (1 in the last 5 years), 1986–2022 · leading case: Am. Home Assurance v. Texas Dep't of Ins., 907 S.W.2d 90 (Tex. App.—Austin 1995).
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Am. Home Assurance v. Texas Dep't of Ins., 907 S.W.2d 90 (Tex. App.—Austin 1995). “See Tex.Tax Code Ann. § 171.052 (West 1992) (insurance companies obligated to pay taxes based on their gross receipts are exempt from franchise tax); see also Prudential Health, 626 S.”
First Am. Title Ins. Co. v. Strayhorn, 169 S.W.3d 298 (Tex. App.—Austin 2005). “Tex. Tax Code Ann. § 171.052 (West Supp.2004-05).”
Swift Transp. Co. of Arizona v. Glenn Hegar, No. 13-21-00010-CV (Tex. App.—Corpus Christi–Edinburg Nov. 10, 2022). · cites it 3× “Gen Laws 405 (to be codified as an amendment to TEX. TAX CODE ANN. § 171.052); see also Youngkin, 546 S.”
Enserch Corp. v. Bullock, 707 S.W.2d 246 (Tex. App.—Austin 1986). · cites it 3× “Enserch filed this suit to recover corporate franchise taxes paid during the years 1974 to 1981, claiming to be exempt from such taxes under Tex.Tax Code Ann. § 171.052 (1982). 1 Appellee, Bob Bullock, Comptroller of Public Accounts of the State of Texas, filed a motion for…”
First Am. Title Ins. Co. v. Carole Keeton Strayhorn, No. 03-04-00342-CV (Tex. App.—Austin June 3, 2005). “Tex. Tax Code Ann. § 171.052 (West Supp. 2004-05).”
Am. Home Assurance Birmingham Fire Ins. Co. of Pennsylvania & the Ins. Co. of the State of Pennsylvania v. Texas Dep't of Ins. J. Robert Hunter, No. 03-94-00498-CV (Tex. App.—Austin Sept. 20, 1995). “See Tex. Tax Code Ann. § 171.052 (West 1992) (insurance companies obligated to pay taxes based on their gross receipts are exempt from franchise tax); see also Prudential Health , 626 S.”
Tex. Tax Code § 171.052(a): 1 case
Swift Transp. Co. of Arizona v. Glenn Hegar, No. 13-21-00010-CV (Tex. App.—Corpus Christi–Edinburg Nov. 10, 2022). “Gen Laws 405 (to be codified as an amendment to TEX. TAX CODE ANN. § 171.052); see also Youngkin, 546 S.”
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