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Texas Insurance Code - Section 260.004. Maintenance Tax Due Dates; Rules

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§ 260.004. MAINTENANCE TAX DUE DATES; RULES. (a) The corporation shall pay the maintenance tax annually or semiannually. (b) The comptroller may require semiannual payments only from a corporation whose maintenance tax liability under this chapter for the previous tax year was at least $2,000. (c) The comptroller may adopt reasonable rules to implement semiannual payments that the comptroller considers advisable. Added by Acts 2003, 78th Leg., ch. 1274, § 1, eff. April 1, 2005.

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Last modified: August 11, 2007