1. (a) Each insurer, in calculating the fees established by Transportation Code §1006.153, shall comply with the following guidelines:

   1. (1) The single statutory fee of $5 is payable on each motor vehicle for which the insurer provides insurance coverage during the calendar year regardless of the number of policy renewals; and
   2. (2) When more than one insurer provides coverage for a motor vehicle during the calendar year, each insurer shall pay the statutory fee for that vehicle.
   3. (3) "Motor vehicle insurance" as referred to in Transportation Code, Chapter 1006, means motor vehicle insurance as defined by the Insurance Code, Article 5.01(e). This definition shall be used when calculating the fees under this section.
   4. (4) All motor vehicle or automobile insurance policies as defined by Insurance Code, Article 5.01(e), covering a motor vehicle shall be assessed the $5 fee except mechanical breakdown policies, garage liability policies, non-resident policies and policies providing only non-ownership or hired auto coverages.
2. (b) Insurers must report assessment information to the Comptroller using the Insurance Motor Vehicle Crime Prevention Authority Semiannual Fee Report form and the Insurance Motor Vehicle Crime Prevention Authority Semiannual Fee Report-July through December.

Source Note:The provisions of this §57.48 adopted to be effective July 3, 1997, 22 TexReg 6052; amended to be effective March 11, 1998, 23 TexReg 2399; amended to be effective November 12, 1998, 23 TexReg 11411; amended to be effective July 11, 2007, 32 TexReg 4235; amended to be effective December 10, 2007, 32 TexReg 9132; amended to be effective February 12, 2012, 37 TexReg 501; amended to be effective March 20, 2016, 41 TexReg 1977; amended to be effective March 1, 2020, 45 TexReg 1443; amended to be effective January 10, 2024, 49 TexReg 147; amended to be effective February 13, 2025, 50 TexReg 788.