Texas Insurance Code Title 3, Chapter 253 - Casualty Insurance And Fidelity, Guaranty, And Surety Bond Insurance

• Texas Section 253.001 - Maintenance Tax Imposed
  A maintenance tax is imposed on each authorized insurer with gross premiums subject to taxation under Section 253.003. The tax required by this chapter is...
• Texas Section 253.002 - Maximum Rate; Annual Adjustment
  (a) The rate of assessment set by the commissioner may not exceed 0.4 percent of the gross premiums subject to taxation under Section 253.003. (b)...
• Texas Section 253.003 - 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: (1) Chapters...
• Texas Section 253.004 - 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...

Last modified: September 28, 2016