Texas Insurance Code Title 3, Chapter 256 - Aircraft Insurance
Texas Section 256.001 - Maintenance Tax Imposed
A maintenance tax is imposed on each authorized insurer with gross premiums subject to taxation under Section 256.003. The tax required by this chapter is...
Texas Section 256.003 - Premiums Subject To Taxation
An insurer shall pay maintenance taxes under this chapter on the correctly reported gross premiums from writing a class of insurance specified under Chapter 2101....
Texas Section 256.004 - Maintenance Tax Due Dates
(a) The insurer shall pay the maintenance tax annually or semiannually, as determined by the comptroller. (b) The comptroller may require semiannual payment only from...