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Texas Labor Code - Section 407A.301. Maintenance Tax For Division And Research Functions Of Department

Legal Research Home > Texas Lawyer > Labor Code > Texas Labor Code - Section 407A.301. Maintenance Tax For Division And Research Functions Of Department

§ 407A.301. MAINTENANCE TAX FOR DIVISION AND RESEARCH 
FUNCTIONS OF DEPARTMENT .  (a) Each group shall pay a 
self-insurance group maintenance tax under this section for:
		(1)  the administration of the division of workers' 
compensation of the department;
		(2)  the prosecution of workers' compensation insurance 
fraud in this state;
		(3)  the research functions of the department under 
Chapter 405;  and       
		(4)  the administration of the office of injured 
employee counsel under Chapter 404.
	(b)  The tax liability of a group under Subsections (a)(1) 
and (2) is based on gross premium for the group's retention 
multiplied by the rate assessed insurance carriers under Sections 
403.002 and 403.003.
	(c)  The tax liability of a group under Subsection (a)(3) is 
based on gross premium for the group's retention multiplied by the 
rate assessed insurance carriers under Section 405.003.
	(d)  The tax under this section does not apply to premium 
collected by the group for excess insurance.
	(e)  The tax under this section shall be collected by the 
comptroller as provided by Section 201.051 and Chapter 255, 
Insurance Code.

Added by Added by Acts 2003, 78th Leg., ch. 275, § 1, eff. Sept. 
1, 2003.  Amended by Acts 2005, 79th Leg., ch. 265, § 3.073, 
3.074, eff. Sept. 1, 2005;  Acts 2005, 79th Leg., ch. 738, § 
11.138, eff. Sept. 1, 2005.

Last modified: August 10, 2007