- (a) The insurer shall pay the maintenance tax annually or semiannually, as determined by the comptroller.
- (b) The comptroller may require semiannual payment only from an insurer whose maintenance tax liability under this chapter for the previous tax year was at least $2,000.
Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.