1. (a) A health maintenance organization shall pay per capita maintenance taxes under this chapter on the correctly reported gross revenues collected from issuing health maintenance certificates or contracts in this state.

2. (b) The amount of maintenance tax assessed may not be computed based on enrollees who as individual certificate holders or their dependents are covered by a master group policy paid for by revenues received from this state or the United States for insurance contracted for by this state or the United States:

   1. (1) in accordance with or in furtherance of Title 2, Human Resources Code, or the Social Security Act (42 U.S.C. Section 301 et seq.); or
   2. (2) to provide welfare benefits to designated welfare recipients.

Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.