Tex. Ins. Code Section 257.001
Maintenance Tax Imposed


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 (Premiums and Considerations Subject to Taxation; Limit). The tax required by this chapter is in addition to other taxes imposed that are not in conflict with this chapter.


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.

Source: Section 257.001 — Maintenance Tax Imposed, https://statutes.­capitol.­texas.­gov/Docs/IN/htm/IN.­257.­htm#257.­001 (accessed Jun. 5, 2024).

Jun. 5, 2024

§ 257.001’s source at texas​.gov