Ii your lettar of January 16, 1939, you asked this Departmsnt to m the correat tee applicable for a cotmty mutwl fire lll6urax#e lxmilpany to pay to the Board oi' limurtm~ Comaf8sionam for tilfng its annual Btatelmnt l

~rticls 4Wla-20, Seotion 3, provides for the iea to ba pal~~,,@r,f~ling an applloation $oor a parrnit. to .Mlt6 lnwr~ue as well a8 the it93 r0r th rmeual of suah @t.. This artiole ia oloarly applicable to thaw lndbldualswho dwire toroma countymutual In- and rho m&o ap lluatlon to the Bcmrd of 6llranW e 8lon8rS of the 8 tat0 of Texas for per- ml86106 to rollelt lnwranw on the ~xllut.W or coop%rEatlTe pm find the row themin proddled ror are r-8 wvering the sarviwa thuoin enuwratsd beart, the ohartm of the uorporation l6 graltod.

iirtlole 4MOa-20, SeotLon 5c, provides for the rwtobepald totheEw& of Insuranne CommIsslonars 0f the state. 02 - r0r thb wting 0t the 0harter an8 provides that such roe &all be #30.00 and is to be paid only rhea the other Iuqnirppnts of seatIon, or suoh art- lied with; This artiole iale hem been fully rat and aontal~ no provlfslon rorthe ao le&I~n or fess for the ""p

riling or the annualstatmmlt.

krtlole 486Oa-14 pmxldas that eve snoh mu- teal insuranoo company,whatheror~zedri L or wtth- out the state, shall be subjeot to, exeqpt as otherwise proridml by law, all ganeral provLslons of law applioable *2 Hon. George Van Fleet, January 20, 1939, Page 2 to etook lnsuranoe companies ttinaacting the same kings of lneiaranoe, and shall make Its annual report and submit to moh examination as tight be re+uired by the Board.

Article 4860a-17 provides that every suah oompany, whether organized within or without the state, shall be sub- ject to suoh fees 88 are now provided by law for ftook com- panies doing the same kind of business.

It is apparent to the writer, therefore, Artiole 4860a'nor none of-its subdivisions provide for the fee due the Board 0r Inauranoe Commlasloners ror riling its annual statement. In view of the language of Articlfn3 4S60a-14 and 4860a-17, we must look to other statutes ibr the au- thority ror the oolleotion of this fee.

Article 3920 provides:that a filing ree of $20.00 shall be paid to the Board of Insuranae Commissioners by an insurance company filing its annual statement.

You are, therefore; respectfully advised that it is the opinion or this Department that a filing r00 or $20.00 should be"aharged a 6ounty'mntual fire insurance company for filing its annual statement.

Very truly yours ATTORN'EYGENERALOFT~WLS By(Slgned) Lloyd Armstrong AsslstaIlt APPROVED:

(Signed) Gerald G. Mann

ATT- GENEERAL OF +lTXAS