1. (a) The department assesses the following rates for maintenance taxes and fees on gross premiums of insurers for calendar year 2015 for the lines of insurance specified in paragraphs (1) - (9) of this subsection:

   1. (1) for motor vehicle insurance, under Insurance Code §254.002, the rate is .055 of 1 percent;
   2. (2) for casualty insurance and fidelity, guaranty, and surety bonds, under Insurance Code §253.002, the rate is .077 of 1 percent;
   3. (3) for fire insurance and allied lines, including inland marine, under Insurance Code §252.002, the rate is .341 of 1 percent;
   4. (4) for workers' compensation insurance, under Insurance Code §255.002, the rate is .065 of 1 percent;
   5. (5) for workers' compensation insurance, under Labor Code §403.003, the rate is 1.478 percent;
   6. (6) for workers' compensation insurance, under Labor Code §405.003, the rate is .015 of 1 percent;
   7. (7) for workers' compensation insurance, under Labor Code §407A.301, the rate is 1.478 percent;
   8. (8) for workers' compensation insurance, under Labor Code §407A.302, the rate is .065 of 1 percent; and
   9. (9) for title insurance, under Insurance Code §271.004, the rate is .103 of 1 percent.
2. (b) The rate for the maintenance tax to be assessed on gross premiums for calendar year 2015 for life, health, and accident insurance and the gross considerations for annuity and endowment contracts, under Insurance Code §257.002, is .040 of 1 percent.

3. (c) The department assesses rates for maintenance taxes for calendar year 2015 for the following entities as follows:

   1. (1) under Insurance Code §258.003, the rate is $.28 per enrollee for single service health maintenance organizations, $.84 per enrollee for multiservice health maintenance organizations, and $.28 per enrollee for limited service health maintenance organizations;
   2. (2) under Insurance Code §259.003, the rate is .013 of 1 percent of the correctly reported gross amount of administrative or service fees for third party administrators; and
   3. (3) under Insurance Code §260.002, the rate is .022 of 1 percent of the correctly reported gross revenues for nonprofit legal services corporations issuing prepaid legal services contracts.
4. (d) Under Labor Code §405.003, each certified self-insurer must pay a maintenance tax for the workers' compensation research and evaluation group in calendar year 2016 at a rate of .015 of 1 percent of the tax base calculated under Labor Code §407.103(b) which must be billed to the certified self-insurer by the Division of Workers' Compensation.
5. (e) Under Labor Code §405.003 and §407A.301, each workers' compensation self-insurance group must pay a maintenance tax for the workers' compensation research and evaluation group in calendar year 2016 at a rate of .015 of 1 percent of the tax base calculated under Labor Code §407.103(b).
6. (f) Under Labor Code §407.103 and §407.104, each certified self-insurer must pay a self-insurer maintenance tax in calendar year 2016 at a rate of 1.478 percent of the tax base calculated under Labor Code §407.103(b) which must be billed to the certified self-insurer by the Division of Workers' Compensation.
7. (g) The enactment of Senate Bill 14, 78th Legislature, Regular Session, relating to certain insurance rates, forms, and practices, did not affect the calculation of the maintenance tax rates or the assessment of the taxes.
8. (h) The taxes assessed under subsections (a), (b), (c), and (e) of this section will be payable and due to the Comptroller of Public Accounts on March 1, 2016.

Source Note:The provisions of this §1.414 adopted to be effective February 2, 1994, 19 TexReg 346; amended to be effective February 1, 1995, 20 TexReg 283; amended to be effective January 1, 1996, 20 TexReg 10783; amended to be effective January 13, 1997, 22 TexReg 113; amended to be effective February 9, 1998, 23 TexReg 1097; amended to be effective January 27, 1999, 24 TexReg 387; amended to be effective January 3, 2000, 24 TexReg 12068; amended to be effective January 10, 2001, 26 TexReg 201; amended to be effective January 7, 2002, 27 TexReg 184; amended to be effective January 8, 2003, 28 TexReg 74; amended to be effective January20, 2004, 29 TexReg 457; amended to be effective January 11, 2005, 30 TexReg 21; amended to be effective February 2, 2006, 31 TexReg 700; amended to be effective February 1, 2012, 37 TexReg 323; amended to be effective January 30, 2013, 38 TexReg 372; amended to be effective January 6, 2014, 39 TexReg 79; amended to be effective January 6, 2015, 40 TexReg 62; amended to be effective January 5, 2016, 41 TexReg 250.