Insurance Code › Title 3 › Chapter 252

Texas Insurance Code § 252.004

Maintenance Tax Due Dates

Fire and Allied Lines Insurance

(a) The insurer shall pay the maintenance tax annually or semiannually, as determined by the comptroller.

(b) The comptroller may require semiannual or other periodic payment only from an insurer whose maintenance tax liability under this chapter for the previous tax year was at least $2,000.

Official text of the Texas Insurance Code as published by the Texas Legislative Council.

Official source
Legislative history

Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.