1. (a) The department assesses the following rates for maintenance taxes and fees on gross premiums of insurers for calendar year 2012 for the lines of insurance specified in paragraphs (1) - (9) of this subsection:

   1. (1) for motor vehicle insurance, pursuant to the Insurance Code §254.002, the rate is .072 of 1.0 percent;
   2. (2) for casualty insurance, and fidelity, guaranty, and surety bonds, pursuant to the Insurance Code §253.002, the rate is .151 of 1.0 percent;
   3. (3) for fire insurance and allied lines, including inland marine, pursuant to the Insurance Code §252.002, the rate is .305 of 1.0 percent;
   4. (4) for workers' compensation insurance, pursuant to the Insurance Code §255.002, the rate is .108 of 1.0 percent;
   5. (5) for workers' compensation insurance, pursuant to the Labor Code §403.003, the rate is 1.669 percent;
   6. (6) for workers' compensation insurance, pursuant to the Labor Code §405.003, the rate is .017 of 1.0 percent;
   7. (7) for workers' compensation insurance, pursuant to the Labor Code §407A.301, the rate is 1.669 percent;
   8. (8) for workers' compensation insurance, pursuant to the Labor Code §407A.302, the rate is .108 of 1.0 percent; and
   9. (9) for title insurance, pursuant to the Insurance Code §271.004, the rate is .151 of 1.0 percent.
2. (b) The rate for the maintenance tax to be assessed on gross premiums for calendar year 2012 for life, health, and accident insurance and the gross considerations for annuity and endowment contracts, pursuant to the Insurance Code §257.002, is .040 of 1.0 percent.

3. (c) The department assesses rates for maintenance taxes for calendar year 2012 for the following entities as follows:

   1. (1) pursuant to the Insurance Code §258.003, the rate is $.41 per enrollee for single service health maintenance organizations, $1.23 per enrollee for multi-service health maintenance organizations, and $.41 per enrollee for limited service health maintenance organizations;
   2. (2) pursuant to the Insurance Code §259.003, the rate is .035 of 1.0 percent of the correctly reported gross amount of administrative or service fees for third party administrators; and
   3. (3) pursuant to the Insurance Code §260.002, the rate is .029 of 1.0 percent of correctly reported gross revenues for nonprofit legal service corporations issuing prepaid legal service contracts.
4. (d) Pursuant to the Labor Code §405.003, each certified self-insurer must pay a maintenance tax for the workers' compensation research and evaluation group in calendar year 2013 at a rate of .017 of 1.0 percent of the tax base calculated pursuant to the Labor Code §407.103(b) which must be billed to the certified self-insurer by the Division of Workers' Compensation.
5. (e) Pursuant to the 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 2013 at a rate of .017 percent of 1.0 percent of the tax base calculated pursuant to the Labor Code §407.103(b).
6. (f) Pursuant to the Labor Code §407.103 and §407.104, each certified self-insurer must pay a self-insurer maintenance tax in calendar year 2013 at a rate of 1.669 percent of the tax base calculated pursuant to the 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, P.O. Box 149356, Austin, TX 78714-9356 on March 1, 2013.

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.