Section 221.001 - Applicability of Chapter(a) This chapter applies to an insurer, organization, or concern that receives gross premiums subject to taxation under Section 221.002, including a reciprocal or interinsurance exchange that elects to be subject to taxation under this chapter in accordance with Section 224.003 and a Lloyd's plan.(b) This chapter does not apply to: (1) a fraternal benefit society, including a fraternal benefit society operating under Chapter 885;(2) a group hospital service corporation operating under Chapter 842;(3) a stipulated premium company operating under Chapter 884;(4) a mutual assessment association, company, or corporation regulated under Chapter 887;(5) a purely cooperative or mutual fire insurance company carried on by its members solely for the protection of their own property and not for profit, except as provided by Section 221.002(b)(13); or(6) a farm mutual insurance company operating under Chapter 911, unless the company is acting as a fronting insurer.(c) In this section, "fronting insurer" means a farm mutual insurance company: (1) issuing an insurance policy that is the result of:(A) marketing by an insurer not affiliated with the farm mutual insurance company;(B) an application submitted by a consumer to an insurer not affiliated with the farm mutual insurance company; or(C) an agreement with an insurer that is not a farm mutual insurance company solely for the purpose of being regulated under Chapter 911; or(2) that cedes 85 percent or more of the farm mutual insurance company's direct written premium to one or more nonaffiliated reinsurers.Amended by Acts 2017, Texas Acts of the 85th Leg. - Regular Session, ch. 1083,Sec. 1, eff. 9/1/2017.Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. 4/1/2005.