Texas Comptroller of Public Accounts
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Revenue Object 3203 – Insurance Maintenance Taxes – Department of Insurance-Workers' Compensation Insurance Regulation |
Inactive
This revenue object is inactive. Please see the notes section for further information regarding the inactive status. Recently inactivated objects may remain active in USAS for a period of time to complete outstanding transactions or for other accounting purposes.
| Legal Citations: |
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| Revenue Type: Cash — Insurance |
| Origin Date: 1937 by the 45th Leg. |
| Issue Date: |
| Revised Date: 2026-01-08 |
Annual tax not to exceed 0.6% of correctly reported gross premiums from issue of Workers' Compensation Insurance. Used by the Department of Insurance for activities related to regulating insurance companies that provide workers' compensation insurance.
As determined by the Comptroller. May be collected on annual or semi-annual basis if liability for previous tax year was $2,000 or more.
Allocated to GR Account 0036 - Texas Department of Insurance Operating.
Collection amended by H.B. 1554, 68th Leg., R.S.
S.B. 928, 68th Leg., R.S. changed deposit from Compensation Insurance Division Fund 0014 to General Revenue.
Collection changed from Department of Insurance (454) to Comptroller by H.B. 1461, 73rd Leg., R.S.
Legal cite codified by H.B. 2922, 78th Leg. R.S.
S.B. 1455, 89th Leg., R.S. changed this from a tax to a surcharge, beginning January 1, 2026. Collection moved to revenue object 3219 Insurance Surcharge - Workers' Compensation Division and Office of Injured Employee Counsel.
| Appropriation Year | 26 |
|---|---|
| USAS Title | INSURANCE MAINTENANCE TAXES |
| Receipt Category | 04 – Insurance |
| Receipt Type | 01 – Taxes |
| Object Group | 30 – Revenues |
| USAS Status | A |
| Rev/Exp Category | 14 – INSURANCE TAXES |