- (a) The department adopts the Texas Captive Annual Report, including all forms, instructions, and requirements by reference. The adopted forms and instructions will be available on the department's website.
- (b) Except as provided in §6.404 of this title (relating to Captive Insurance Companies Using Other Than Calendar Year Fiscal Years), on or before March 1 of each year, a captive insurance company must electronically submit its annual report of the captive insurance company's financial condition as of December 31 of the prior year using the adopted Texas Captive Annual Report form and instructions.
Source Note:The provisions of this §6.401 adopted to be effective April 27, 2014, 39 TexReg 3232.