Texas § 257.001 MAINTENANCE TAX IMPOSED.

Texas Statutes

§ 257.001 — MAINTENANCE TAX IMPOSED.

Texas § 257.001

Code INInsurance Code

This text of Texas § 257.001 (MAINTENANCE TAX IMPOSED.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Insurance Code Code Ann. § 257.001 (2026).

Text

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,

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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.

Legislative History

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.

Nearby Sections

4

§ 257.001

MAINTENANCE TAX IMPOSED.

§ 257.002

MAXIMUM RATE; ANNUAL ADJUSTMENT.

§ 257.003

PREMIUMS AND CONSIDERATIONS SUBJECT TO TAXATION; LIMIT.

§ 257.004

MAINTENANCE TAX DUE DATES.

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Texas § 257.001, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/IN/257.001.