Tex. Ins. Code § 481.005
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
For purposes of state, county, or municipal taxation, the situs of deposited securities is the municipality and county in which the principal business office of the insurer making the deposit is fixed by the insurer's charter.
Tex. Ins. Code § 481.005