Amend SB 1697 (committee printing) by adding the following 
appropriately numbered section and renumbering subsequent sections 
accordingly:
	Section ____.  Section 226.005, Insurance Code, is amended 
to read as follows:
	Sec. 226.005.  TAX PAYMENT; DUE DATE.  (a)  The tax imposed 
by this subchapter is due and payable not later than:
		(1)  March 1 after the end of the calendar year in which 
the insurance was effectuated, continued, or renewed; or
		(2)  another date prescribed by the comptroller.                              
	(b)  An unauthorized insurer shall pay the tax imposed by 
this subchapter using a form prescribed by the comptroller.  An 
insured or agent may pay the tax in lieu of the unauthorized 
insurer.
	(c)  The tax under this section, if not paid when due, is a 
liability of the unauthorized insurer, the agent, and the insured 
until paid [If an unauthorized insurer defaults in payment of the 
tax imposed by this subchapter, the insured is responsible for 
paying the tax].