Texas Comptroller of Public Accounts
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Revenue Object 3203 – Insurance Maintenance Taxes – Life, Health and Accident Insurance Coverages |
| Legal Citations: |
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| Revenue Type: Cash — Insurance |
| Origin Date: 1987 by H.B. 2022, 70th Leg., R.S. |
| Issue Date: 1987-09-01 |
| Revised Date: 2019-12-02 |
To collect a maintenance tax in an amount not to exceed 0.04% of the correctly reported gross premiums of life, health and accident insurance coverages and the gross considerations for annuity and endowment contracts collected by all authorized insurers writing life, health and accident insurance, annuity or endowment contracts in this state.
As determined by the Comptroller.
Allocated to GR Account 0036 - Texas Department of Insurance Operating.
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.
| 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 |