Texas Insurance Code 255.004 – Maintenance Tax Due Dates
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(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.
Terms Used In Texas Insurance Code 255.004
- 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