1. (a) Each insurer, in calculating the fees established by Texas Civil Statutes, Article 4413(37), §10, shall comply with the following guidelines:

   1. (1) The single statutory fee of $1.00 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" as referred to in Texas Civil Statutes, Article 4413(37), §10(2), means motor vehicle 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 $1.00 fee except mechanical breakdown policies, garage liability policies, nonresident policies and policies providing only non-ownership or hired auto coverages.
2. (b) The Texas Automobile Theft Prevention Authority Assessment Report form and Instructions for the Computation of the Automobile Theft Prevention Authority Assessment of the Comptroller of Public Accounts are adopted by reference. The form and instructions are available from the Comptroller of Public Accounts, Tax Administration, 111 West Sixth Street, Austin, Texas 78701. Each insurer shall use this form and follow these instructions when reporting assessment information to the Comptroller.

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.