Texas Codes

Tex. Tax Code § 171.052 (2026)

Certain Corporations

✓ current as of May 2026

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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. 1995).

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Am. Home Assurance v. Texas Dep't of Ins., 907 S.W.2d 90 (Tex. App. 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. 2005). “Tex. Tax Code Ann. § 171.052 (West Supp.2004-05).”

Swift Transp. Co. of Arizona, LLC v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 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. 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. & Old Repub. Nat'l Title Ins. Co. v. Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the State of Texas & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 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, Comm'r of Ins. Claire Korioth, Chairman, Allene D. Evans, & Deece Eckstein, Members, State Bd. of Ins. Martha Whitehead, Texas State Treasurer (Tex. App. 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, LLC v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 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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