Texas Insurance Code 257.004 – Maintenance Tax Due Dates
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(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.
Terms Used In Texas Insurance Code 257.004
- Comptroller: means the state comptroller of public accounts. See Texas Government Code 312.011
- Year: means 12 consecutive months. See Texas Government Code 311.005