Court Opinions

State Laws

US Code

US Constitution

Texas Labor Code - Section 407.103. Self-Insurer Maintenance Tax; Effect On General Maintenance Tax

Legal Research Home > Texas Lawyer > Labor Code > Texas Labor Code - Section 407.103. Self-Insurer Maintenance Tax; Effect On General Maintenance Tax

§ 407.103. SELF-INSURER MAINTENANCE TAX;  EFFECT ON 
GENERAL MAINTENANCE TAX.  (a) Each certified self-insurer shall 
pay a self-insurer maintenance tax for the administration of the 
division and the office of injured employee counsel and to support 
the prosecution of workers' compensation insurance fraud in this 
state.  Not more than two percent of the total tax base of all 
certified self-insurers, as computed under Subsection (b), may be 
assessed for a maintenance tax under this section.
	(b)  To determine the tax base of a certified self-insurer 
for purposes of this chapter, the department shall multiply the 
amount of the certified self-insurer's liabilities for workers' 
compensation claims incurred in the previous year, including claims 
incurred but not reported, plus the amount of expense incurred by 
the certified self-insurer in the previous year for administration 
of self-insurance, including legal costs, by 1.02.
	(c)  The tax liability of a certified self-insurer under this 
section is the tax base computed under Subsection (b) multiplied by 
the rate assessed workers' compensation insurance companies under 
Sections 403.002 and 403.003.
	(d)  In setting the rate of maintenance tax assessment for 
insurance companies, the commissioner of insurance may not consider 
revenue or expenditures related to the operation of the 
self-insurer program under this chapter.

Acts 1993, 73rd Leg., ch. 269, § 1, eff. Sept. 1, 1993.  Amended 
by Acts 1995, 74th Leg., ch. 980, § 1.22, eff. Sept. 1, 1995;  
Acts 1997, 75th Leg., ch. 1443, § 6, eff. Sept. 1, 1997;  Acts 
2005, 79th Leg., ch. 265, § 3.061, eff. Sept. 1, 2005.

Last modified: August 10, 2007