reglab/housing_qa huggingface dataset:
TX Ins Code § 252.002 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle C - Insurance Maintenance Taxes|Chapter 252 - Fire and Allied Lines Insurance|Section 252.002. Maximum Rate; Annual Adjustment

Sec. 252.002.  MAXIMUM RATE;  ANNUAL ADJUSTMENT.  (a)  The rate of assessment set by the commissioner may not exceed 1.25 percent of the gross premiums subject to taxation under Section 252.003.(b)  The commissioner shall annually adjust the rate of assessment of the maintenance tax so that the tax imposed that year, together with any unexpended funds produced by the tax, produces the amount the commissioner determines is necessary to pay the expenses during the succeeding year of regulating all classes of insurance specified under:(1)  Chapters 1807, 2001-2006, 2171, 6001, 6002, and 6003;(2)  Subchapter C, Chapter 5;(3)  Subchapter H, Chapter 544;(4)  Subchapter D, Chapter 1806;(5)  Section 403.002;(6)  Sections 417.007, 417.008, and 417.009, Government Code; and(7)  Chapter 2154, Occupations Code.|Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.Amended by: Acts 2007, 80th Leg., R.S., Ch. 730 (H.B. 2636), Sec. 2C.001, eff. April 1, 2009.|
TX Ins Code § 252.003 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle C - Insurance Maintenance Taxes|Chapter 252 - Fire and Allied Lines Insurance|Section 252.003. Premiums Subject to Taxation

Sec. 252.003.  PREMIUMS SUBJECT TO TAXATION.  An insurer shall pay maintenance taxes under this chapter on the correctly reported gross premiums from writing insurance in this state against loss or damage by:(1)  bombardment;(2)  civil war or commotion;(3)  cyclone;(4)  earthquake;(5)  excess or deficiency of moisture;(6)  explosion as defined by Section 2002.006(b);(7)  fire;(8)  flood;(9)  frost and freeze;(10)  hail, including loss by hail on farm crops;(11)  insurrection;(12)  invasion;(13)  lightning;(14)  military or usurped power;(15)  an order of a civil authority made to prevent the spread of a conflagration, epidemic, or catastrophe;(16)  rain;(17)  riot;(18)  the rising of the waters of the ocean or its tributaries;(19)  smoke or smudge;(20)  strike or lockout;(21)  tornado;(22)  vandalism or malicious mischief;(23)  volcanic eruption;(24)  water or other fluid or substance resulting from the breakage or leakage of sprinklers, pumps, or other apparatus erected for extinguishing fires, water pipes, or other conduits or containers;(25)  weather or climatic conditions;(26)  windstorm;(27)  an event covered under a home warranty insurance policy; or(28)  an event covered under an inland marine insurance policy.|Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.Amended by: Acts 2007, 80th Leg., R.S., Ch. 730 (H.B. 2636), Sec. 2C.002, eff. April 1, 2009.Acts 2007, 80th Leg., R.S., Ch. 932 (H.B. 3315), Sec. 12, eff. June 15, 2007.Reenacted by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 14.009, eff. September 1, 2009.|
TX Ins Code § 252.004 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle C - Insurance Maintenance Taxes|Chapter 252 - Fire and Allied Lines Insurance|Section 252.004. Maintenance Tax Due Dates

Sec. 252.004.  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 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.|Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.|
TX Ins Code § 252.005 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle C - Insurance Maintenance Taxes|Chapter 252 - Fire and Allied Lines Insurance|Section 252.005. Exception

Sec. 252.005.  EXCEPTION.  This chapter does not apply to:(1)  a farm mutual insurance company operating under Chapter 911, unless the company is acting as a fronting insurer as defined by Section 221.001(c); or(2)  a mutual insurance company engaged in business under Chapter 12, Title 78, Revised Statutes, before that chapter's repeal by Section 18, Chapter 40, Acts of the 41st Legislature, 1st Called Session, 1929, as amended by Section 1, Chapter 60, General Laws, Acts of the 41st Legislature, 2nd Called Session, 1929, that retains the rights and privileges under the repealed law to the extent provided by those sections.|Added by Acts 2005, 79th Leg., Ch. 727 (H.B. 2017), Sec. 13, eff. April 1, 2007.Amended by: Acts 2017, 85th Leg., R.S., Ch. 1083 (H.B. 3496), Sec. 2, eff. September 1, 2017.|
TX Ins Code § 253.001 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle C - Insurance Maintenance Taxes|Chapter 253 - Casualty Insurance and Fidelity, Guaranty, and Surety Bond Insurance|Section 253.001. Maintenance Tax Imposed

Sec. 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 in addition to other taxes imposed that are not in conflict with this chapter.|Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.|
TX Ins Code § 253.002 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle C - Insurance Maintenance Taxes|Chapter 253 - Casualty Insurance and Fidelity, Guaranty, and Surety Bond Insurance|Section 253.002. Maximum Rate; Annual Adjustment

Sec. 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)  The commissioner shall annually adjust the rate of assessment of the maintenance tax so that the tax imposed that year, together with any unexpended funds produced by the tax, produces the amount the commissioner determines is necessary to pay the expenses during the succeeding year of regulating all classes of insurance specified under Section 253.003.|Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.Amended by: Acts 2007, 80th Leg., R.S., Ch. 730 (H.B. 2636), Sec. 2C.003, eff. April 1, 2009.|
TX Ins Code § 253.003 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle C - Insurance Maintenance Taxes|Chapter 253 - Casualty Insurance and Fidelity, Guaranty, and Surety Bond Insurance|Section 253.003. Premiums Subject to Taxation

Sec. 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 2008, 2251, and 2252;(2)  Subchapter B, Chapter 5;(3)  Subchapter C, Chapter 1806;(4)  Subchapter A, Chapter 2301; and(5)  Subtitle B, Title 10.|Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.Amended by: Acts 2007, 80th Leg., R.S., Ch. 730 (H.B. 2636), Sec. 2C.004, eff. April 1, 2009.|
TX Ins Code § 253.004 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle C - Insurance Maintenance Taxes|Chapter 253 - Casualty Insurance and Fidelity, Guaranty, and Surety Bond Insurance|Section 253.004. Maintenance Tax Due Dates

Sec. 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 an insurer whose maintenance tax liability under this chapter for the previous tax year was at least $2,000.|Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.|
TX Ins Code § 254.001 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle C - Insurance Maintenance Taxes|Chapter 254 - Motor Vehicle Insurance|Section 254.001. Maintenance Tax Imposed

Sec. 254.001.  MAINTENANCE TAX IMPOSED.  A maintenance tax is imposed on each authorized insurer with gross premiums subject to taxation under Section 254.003.  The tax required by this chapter is in addition to other taxes imposed that are not in conflict with this chapter.|Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.|
TX Ins Code § 254.002 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle C - Insurance Maintenance Taxes|Chapter 254 - Motor Vehicle Insurance|Section 254.002. Maximum Rate; Annual Adjustment

Sec. 254.002.  MAXIMUM RATE;  ANNUAL ADJUSTMENT.  (a)  The rate of assessment set by the commissioner may not exceed 0.2 percent of the gross premiums subject to taxation under Section 254.003.(b)  The commissioner shall annually adjust the rate of assessment of the maintenance tax so that the tax imposed that year, together with any unexpended funds produced by the tax, produces the amount the commissioner determines is necessary to pay the expenses during the succeeding year of regulating motor vehicle insurance.|Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.|
TX Ins Code § 254.003 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle C - Insurance Maintenance Taxes|Chapter 254 - Motor Vehicle Insurance|Section 254.003. Premiums Subject to Taxation

Sec. 254.003.  PREMIUMS SUBJECT TO TAXATION.  An insurer shall pay maintenance taxes under this chapter on the correctly reported gross premiums from writing motor vehicle insurance in this state, including personal and commercial automobile insurance.|Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.Amended by: Acts 2007, 80th Leg., R.S., Ch. 932 (H.B. 3315), Sec. 13, eff. June 15, 2007.|
TX Ins Code § 254.004 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle C - Insurance Maintenance Taxes|Chapter 254 - Motor Vehicle Insurance|Section 254.004. Maintenance Tax Due Dates

Sec. 254.004.  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 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.|Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.|
TX Ins Code § 255.001 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle C - Insurance Maintenance Taxes|Chapter 255 - Workers' Compensation Insurance|Section 255.001. Maintenance Tax Imposed

Sec. 255.001.  MAINTENANCE TAX IMPOSED.  (a)  A maintenance tax is imposed on each authorized insurer with gross premiums subject to taxation under Section 255.003, including a:(1)  stock insurance company;(2)  mutual insurance company;(3)  reciprocal or interinsurance exchange;  and(4)  Lloyd's plan.(b)  The tax required by this chapter is in addition to other taxes imposed that are not in conflict with this chapter.|Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.|
TX Ins Code § 255.002 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle C - Insurance Maintenance Taxes|Chapter 255 - Workers' Compensation Insurance|Section 255.002. Maximum Rate; Annual Adjustment

Sec. 255.002.  MAXIMUM RATE;  ANNUAL ADJUSTMENT.  (a)  The rate of assessment set by the commissioner may not exceed 0.6 percent of the gross premiums subject to taxation under Section 255.003.(b)  The commissioner shall annually adjust the rate of assessment of the maintenance tax so that the tax imposed that year, together with any unexpended funds produced by the tax, produces the amount the commissioner determines is necessary to pay the expenses during the succeeding year of regulating workers' compensation insurance.|Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.|
TX Ins Code § 255.003 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle C - Insurance Maintenance Taxes|Chapter 255 - Workers' Compensation Insurance|Section 255.003. Premiums Subject to Taxation

Sec. 255.003.  PREMIUMS SUBJECT TO TAXATION.  (a)  An insurer shall pay maintenance taxes under this chapter on the correctly reported gross workers' compensation insurance premiums from writing workers' compensation insurance in this state, including the modified annual premium of a policyholder that purchases an optional deductible plan under Subchapter E, Chapter 2053.(b)  The rate of assessment shall be applied to the modified annual premium before application of a deductible premium credit.|Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.Amended by: Acts 2007, 80th Leg., R.S., Ch. 730 (H.B. 2636), Sec. 2C.005, eff. April 1, 2009.|
TX Ins Code § 255.004 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle C - Insurance Maintenance Taxes|Chapter 255 - Workers' Compensation Insurance|Section 255.004. Maintenance Tax Due Dates

Sec. 255.004.  MAINTENANCE TAX DUE DATES.  (a)  The insurer shall pay the maintenance tax annually or semiannually.(b)  The comptroller may require semiannual payment only from an insurer whose maintenance tax liability under this chapter for the previous tax year was at least $2,000.|Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.|
TX Ins Code § 256.001 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle C - Insurance Maintenance Taxes|Chapter 256 - Aircraft Insurance|Section 256.001. Maintenance Tax Imposed

Sec. 256.001.  MAINTENANCE TAX IMPOSED.  A maintenance tax is imposed on each authorized insurer with gross premiums subject to taxation under Section 256.003.  The tax required by this chapter is in addition to other taxes imposed that are not in conflict with this chapter.|Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.|
TX Ins Code § 256.002 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle C - Insurance Maintenance Taxes|Chapter 256 - Aircraft Insurance|Section 256.002. Maximum Rate; Annual Adjustment

Sec. 256.002.  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 256.003.(b)  The commissioner shall annually adjust the rate of assessment of the maintenance tax so that the tax imposed that year, together with any unexpended funds produced by the tax, produces the amount the commissioner determines is necessary to pay the expenses during the succeeding year of regulating all classes of insurance specified under Chapter 2101.|Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.Amended by: Acts 2007, 80th Leg., R.S., Ch. 730 (H.B. 2636), Sec. 2C.006, eff. April 1, 2009.|
TX Ins Code § 256.003 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle C - Insurance Maintenance Taxes|Chapter 256 - Aircraft Insurance|Section 256.003. Premiums Subject to Taxation

Sec. 256.003.  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 Chapter 2101.|Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.Amended by: Acts 2007, 80th Leg., R.S., Ch. 730 (H.B. 2636), Sec. 2C.007, eff. April 1, 2009.|
TX Ins Code § 256.004 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle C - Insurance Maintenance Taxes|Chapter 256 - Aircraft Insurance|Section 256.004. Maintenance Tax Due Dates

Sec. 256.004.  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 an insurer whose maintenance tax liability under this chapter for the previous tax year was at least $2,000.|Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.|
TX Ins Code § 257.001 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle C - Insurance Maintenance Taxes|Chapter 257 - Life, Health, and Accident Insurance|Section 257.001. Maintenance Tax Imposed

Sec. 257.001.  MAINTENANCE TAX IMPOSED.  (a)  A maintenance tax is imposed on each authorized insurer, including a group hospital service corporation, managed care organization, local mutual aid association, statewide mutual assessment company, stipulated premium company, and stock or mutual insurance company, that collects from residents of this state gross premiums or gross considerations subject to taxation under Section 257.003.  The tax required by this chapter is in addition to other taxes imposed that are not in conflict with this chapter.(b)  In this section, "managed care organization" means an organization authorized under this code to engage in the business of issuing health benefit plans that is not authorized as a health maintenance organization, preferred provider organization, or insurance company and the taxation of which is not preempted by federal law.|Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.Amended by: Acts 2007, 80th Leg., R.S., Ch. 932 (H.B. 3315), Sec. 14, eff. June 15, 2007.|
TX Ins Code § 257.002 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle C - Insurance Maintenance Taxes|Chapter 257 - Life, Health, and Accident Insurance|Section 257.002. Maximum Rate; Annual Adjustment

Sec. 257.002.  MAXIMUM RATE;  ANNUAL ADJUSTMENT.  (a)  The rate of assessment set by the commissioner may not exceed 0.04 percent of the gross premiums and gross considerations subject to taxation under Section 257.003.(b)  The commissioner shall annually adjust the rate of assessment of the maintenance tax so that the tax imposed that year, together with any unexpended funds produced by the tax, produces the amount the commissioner determines is necessary to pay the expenses during the succeeding year of regulating life, health, and accident insurers.|Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.|
TX Ins Code § 257.003 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle C - Insurance Maintenance Taxes|Chapter 257 - Life, Health, and Accident Insurance|Section 257.003. Premiums and Considerations Subject to Taxation; Limit

Sec. 257.003.  PREMIUMS AND CONSIDERATIONS SUBJECT TO TAXATION;  LIMIT.  (a)  An insurer shall pay maintenance taxes under this chapter on the correctly reported:(1)  gross premiums collected from writing life, health, and accident insurance in this state, except as provided in Subsection (b);  and(2)  gross considerations collected from writing annuity or endowment contracts in this state.(b)  The gross premiums on which an assessment is based under this chapter may not include:(1)  premiums received from the United States for insurance contracted for by the United States  in accordance with or in furtherance of Title XVIII of the Social Security Act (42 U.S.C. Section 1395c et seq.) and its subsequent amendments; or(2)  premiums paid on group health, accident, and life policies in which the group covered by the policy consists of a single nonprofit trust established to provide coverage primarily for employees of:(A)  a municipality, county, or hospital district in this state; or(B)  a county or municipal hospital, without regard to whether the employees are employees of the county or municipality or of an entity operating the hospital on behalf of the county or municipality.|Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.Amended by: Acts 2005, 79th Leg., Ch. 728 (H.B. 2018), Sec. 11.006(a), eff. September 1, 2005.|
TX Ins Code § 257.004 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle C - Insurance Maintenance Taxes|Chapter 257 - Life, Health, and Accident Insurance|Section 257.004. Maintenance Tax Due Dates

Sec. 257.004.  MAINTENANCE TAX DUE DATES.  (a)  The insurer shall pay the maintenance tax annually, semiannually, or on another periodic basis, 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 year was at least $2,000.|Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.|
TX Ins Code § 258.001 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle C - Insurance Maintenance Taxes|Chapter 258 - Health Maintenance Organizations|Section 258.001. Applicability of Certain Definitions

Sec. 258.001.  APPLICABILITY OF CERTAIN DEFINITIONS.  In this chapter, a term defined by Section 843.002 has the meaning assigned by that section.|Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.|
TX Ins Code § 258.002 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle C - Insurance Maintenance Taxes|Chapter 258 - Health Maintenance Organizations|Section 258.002. Maintenance Tax Imposed

Sec. 258.002.  MAINTENANCE TAX IMPOSED.  A per capita maintenance tax is imposed on each authorized health maintenance organization with gross revenues subject to taxation under Section 258.004.  The tax required by this chapter is in addition to other taxes imposed that are not in conflict with this chapter.|Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.|
TX Ins Code § 258.003 (2021)
2021 Texas Statutes|Insurance Code|Title 3 - Department Funds, Fees, and Taxes|Subtitle C - Insurance Maintenance Taxes|Chapter 258 - Health Maintenance Organizations|Section 258.003. Maximum Rate; Annual Adjustment

Sec. 258.003.  MAXIMUM RATE;  ANNUAL ADJUSTMENT.  (a)  The rate of assessment set by the commissioner may not exceed $2 per enrollee.(b)  The commissioner shall annually adjust the rate of assessment of the per capita maintenance tax so that the tax imposed that year, together with any unexpended funds produced by the tax, produces the amount the commissioner determines is necessary to pay the expenses during the succeeding year of regulating health maintenance organizations.(c)  The rate of assessment may differ between basic health care plans, limited health care service plans, and single health care service plans and must equitably reflect any differences in regulatory resources attributable to each type of plan.|Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.|