1. (a) The following rates for maintenance taxes and fees are assessed on gross premiums of insurers for calendar year 2005 for the lines of insurance specified in paragraphs (1) - (8) of this subsection:

   1. (1) for motor vehicle insurance, pursuant to the Insurance Code §254.002, the rate is .062 of 1.0%;
   2. (2) for casualty insurance, and fidelity, guaranty and surety bonds, pursuant to the Insurance Code §253.002, the rate is .119 of 1.0%;
   3. (3) for fire insurance and allied lines, including inland marine, pursuant to the Insurance Code §252.002, the rate is .291 of 1.0%;
   4. (4) for workers' compensation insurance, pursuant to the Insurance Code §255.002, the rate is .051 of 1.0%;
   5. (5) for workers' compensation insurance, pursuant to Labor Code §403.003, the rate is 1.051%;
   6. (6) for workers' compensation insurance, pursuant to Labor Code §407A.301, the rate is 1.051%;
   7. (7) for workers' compensation insurance, pursuant to Labor Code §407A.302, the rate is .051 of 1%;
   8. (8) for title insurance, pursuant to the Insurance Code §271.004, the rate is .107 of 1.0%.
2. (b) The rate for the maintenance tax to be assessed on gross premiums for calendar year 2005 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%.

3. (c) Rates for maintenance taxes are assessed for calendar year 2005 for the following entities:

   1. (1) pursuant to the Insurance Code §258.003, the rate is $.51 per enrollee for single service health maintenance organizations, $1.53 per enrollee for multi-service health maintenance organizations and $.51 per enrollee for limited service health maintenance organizations;
   2. (2) pursuant to the Insurance Code §259.003, the rate is .149 of 1.0% 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 .044 of 1.0% of correctly reported gross revenues for nonprofit legal service corporations issuing prepaid legal service contracts.
4. (d) Pursuant to Labor Code §407.103, each certified self-insurer shall pay a self-insurer maintenance tax in calendar year 2006 at a rate of 1.051% of the tax base calculated pursuant to Labor Code §407.103(b) which shall be billed to the certified self-insurer by the Division of Workers' Compensation;
5. (e) 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.
6. (f) The taxes assessed under subsections (a), (b), and (c) of this section shall be payable and due to the Comptroller of Public Accounts, Austin, TX 78774-0100 on March 1, 2006.

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, 2004,29TexReg 457; amended to be effective January 11, 2005, 30 TexReg 21; amended to be effective February 2, 2006, 31 TexReg 700.