Tex. Ins. Code Section 261.002
Maintenance Tax Imposed

A maintenance tax is imposed on the gross premiums paid through the exchange and subject to taxation under Section 261.004 (Premiums Subject to Taxation).

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

Source: Section 261.002 — Maintenance Tax Imposed, https://statutes.capitol.texas.gov/Docs/IN/htm/IN.261.htm#261.002 (accessed May 26, 2025).

261.001
Definition 261.002
Maintenance Tax Imposed 261.003
Maximum Rate 261.004
Premiums Subject to Taxation 261.005
Maintenance Tax Due Dates

Up to date

Verified:
May 26, 2025

§ 261.002. Maint. Tax Imposed's source at texas.gov

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Location: https://texas.public.law/statutes/tex._ins._code_section_261.002

Original Source: Section 261.002 — Maintenance Tax Imposed, https://statutes.capitol.texas.gov/Docs/IN/htm/IN.261.htm#261.002 (last accessed May 10, 2025).

Tex. Ins. Code Section 261.002 Maintenance Tax Imposed

Tex. Ins. Code Section 261.002
Maintenance Tax Imposed