# 28 Tex. Admin. Code § 7.20: 28 TAC § 7.20. Premium Notes and Premium Income, Chapter 17 Companies

> Texas · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_TX_TAC_T28_P1_C7_S7_20

## Section

- **Citation:** 28 Tex. Admin. Code § 7.20
- **Heading:** 28 TAC § 7.20. Premium Notes and Premium Income, Chapter 17 Companies
- **Jurisdiction:** Texas
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Texas Administrative Code / Title 28 INSURANCE / Part 1 TEXAS DEPARTMENT OF INSURANCE / Chapter 7 CORPORATE AND FINANCIAL REGULATION / 28 TAC § 7.20

## Text

Any and all charges, by whatever name called, made, imposed, and/or collected from an insured and/or premium payor by a county mutual insurance company, shall constitute taxable premiums to the county mutual; except any interest or finance charge clearly identified in a premium note or other evidence of premium payable shall not be included as taxable premiums. The provisions of this section shall not apply to any county mutual insurance company whose business is devoted exclusively to the writing of industrial fire insurance policies covering dwellings, household goods, and wearing apparel on a weekly, monthly, or quarterly basis on a continuous premium payment plan.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TX_TAC_T28_P1_C7_S7_20. Check the current official text before relying on it. Not legal advice.