{"data":{"id":"us-tx/tex.-insurance-code-257.001","jurisdiction":"us-tx","citation":"Tex. Insurance Code § 257.001","heading":"MAINTENANCE TAX IMPOSED.","body":"(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.\n(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.\nAdded by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.\nAmended by:\nActs 2007, 80th Leg., R.S., Ch. 932 (H.B. 3315), Sec. 14, eff. June 15, 2007.","path":["INSURANCE CODE","TITLE 3. DEPARTMENT FUNDS, FEES, SURCHARGES, AND TAXES","SUBTITLE C. INSURANCE MAINTENANCE TAXES AND SURCHARGES","CHAPTER 257. LIFE, HEALTH, AND ACCIDENT INSURANCE"],"source_url":"https://statutes.capitol.texas.gov/Docs/IN/htm/IN.257.htm#257.001","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:21Z","sha256":"33dfbb00d9b77b5c74f0078841af902e5991f80697d2e28830d76df838b58a83","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-insurance-code-256.004","next":"us-tx/tex.-insurance-code-257.002"},"notice":"GroundRules: Original legal text. Not legal advice."}