{"data":{"id":"us-tx/tex.-insurance-code-261.002","jurisdiction":"us-tx","citation":"Tex. Insurance Code § 261.002","heading":"MAINTENANCE TAX IMPOSED.","body":"A maintenance tax is imposed on the gross premiums paid through the exchange and subject to taxation under Section 261.004.\nAdded by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.","path":["INSURANCE CODE","TITLE 3. DEPARTMENT FUNDS, FEES, SURCHARGES, AND TAXES","SUBTITLE C. INSURANCE MAINTENANCE TAXES AND SURCHARGES","CHAPTER 261. TEXAS INSURANCE EXCHANGE"],"source_url":"https://statutes.capitol.texas.gov/Docs/IN/htm/IN.261.htm#261.002","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:21Z","sha256":"e2382019facd0e1b154032e5d675c40b266e8790c6c9c6f85a96f191a1c6ecc4","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-insurance-code-261.001","next":"us-tx/tex.-insurance-code-261.003"},"notice":"GroundRules: Original legal text. Not legal advice."}