Texas Labor Code - Section 407.104. Collection Of Taxes And Fees; Administrative Violation
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§ 407.104. COLLECTION OF TAXES AND FEES; ADMINISTRATIVE
VIOLATION. (a) The regulatory fee imposed by Section 407.102 and
the taxes imposed by Section 407.103 are due on the 60th day after
the issuance of a certificate of authority to self-insure and on the
60th day after each annual renewal date.
(b) The department shall compute the fee and taxes of a
certified self-insurer and notify the certified self-insurer of the
amounts due. The taxes and fees shall be remitted to the division.
(c) The regulatory fee imposed under Section 407.102 shall
be deposited in the Texas Department of Insurance operating account
to the credit of the division. The self-insurer maintenance tax
shall be deposited in the Texas Department of Insurance operating
account to the credit of the division.
(d) A certified self-insurer commits an administrative
violation if the self-insurer does not pay the taxes and fee imposed
under Sections 407.102 and 407.103 in a timely manner.
(e) If the certificate of authority to self-insure of a
certified self-insurer is terminated, the commissioner or the
commissioner of insurance shall proceed immediately to collect
taxes due under this subtitle, using legal process as necessary.
Acts 1993, 73rd Leg., ch. 269, § 1, eff. Sept. 1, 1993. Amended
by Acts 2005, 79th Leg., ch. 265, § 3.062, eff. Sept. 1, 2005.
Section: 407.068 407.081 407.082 407.083 407.101 407.102 407.103 407.104 407.121 407.122 407.123 407.124 407.125 407.126 407.127
Last modified: August 10, 2007
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