Texas Comptroller Manual of Accounts - Fiscal 2024
Revenue Object 3220 – Insurance Maintenance Tax – Workers' Compensation Research and Oversight Division

Maintenance taxes collected to pay administration costs of the Workers' Compensation Research and Oversight Division within the Department of Insurance. The tax is levied on insurance carriers, certified self-insurers and self-insurance groups. Certified self-insurers pay a tax of not more than 1/10th of 1% of total tax base of all self-insurers. Insurance companies pay a tax not to exceed 1/10th of 1% of the correctly reported gross workers' compensation insurance premiums. Self-insurance groups pay a tax not to exceed 1/10th of 1% of the group's gross premium for the group's retention, excluding premium collected by the group for excess insurance (407A.301 and 405.003).

Maintenance tax on insurance companies are deposited to General Revenue (Labor Code 405.003(e) and Insurance Code 251.004). Maintenance tax on certified self-insurers (Labor Code 405.003(d) and 407.104) and self-insured groups (Labor Code 407A.303) deposited to GR Account 0036 Texas Department of Insurance Operating.

Report and tax are due before March 1 on gross premiums collected the previous year. Self-insurance taxes due on the 60th day after the issuance of a certificate of authority to self-insurers and the 60th day after each annual renewal date.

Amended by H.B. 1461, 73rd Leg., R.S.

H.B. 752, 73rd Leg., R.S. codified V.A.C.S. Arts. 8308-11.09(a), (b), (c), and 8308a to Labor Code sec. 404.003.

Revenue Code 3203 used from date of origin through August 31, 1995 to record maintenance taxes collected for Workers' Compensation Commission and Research and Oversight Council on Workers' Compensation (478). This code replaces 3203 as of September 1, 1995 to record maintenance taxes collected for the Research and Oversight Council on Workers' Compensation only.

Self-insurance groups added by H.B. 2095, 78th Leg., R.S.

H.B. 28, 78th Leg.,3rd C.S. recreated GR Account 5016 - Research and Oversight Council on Workers' Compensation as an account in the Texas Department of Insurance's General Revenue and Insurance Companies Maintenance Tax and Insurance Department Fees Account (in GR). H.B. 28  abolished Research and Oversight Council on Workers' Compensation (Agency 478) and created it as a division at the Texas Department of Insurance (454). H.B. 28, recodified Labor Code Ch. 404 to Ch. 403.

H.B. 7, 79th Leg., R.S. changed the deposit of all self-insured maintenance taxes to GR Account 0036 - Department of Insurance Operating.