Insurance Maintenance Tax

Enter the total premiums written on Lines 1, 2.1, 2.2, 2.4, 3, 4, 5.1, 9 and 12 of NAIC Annual Statement, Statutory Page 14, Column 1 less Column 3. Note: Texas recognizes the Federal Preemption for Multi-Peril Crop Insurance reinsured through the Federal Crop Insurance Corporation (FCIC). Premiums written by insurers participating in the National Flood Insurance Program’s (NFIP) Write Your Own (WYO) program are exempt from maintenance tax but are subject to premium tax. Do not include these premiums in Fire and Allied Lines. Chapter 252, TIC.

Enter the total premiums written on Lines 5.2, 6, 10, 11, 17.1 through 17.3, 18, and 23 through 30 of NAIC Annual Statement, Statutory Page 14, Column 1 less Column 3, and less any premiums reported on Line 17 for the unregulated professional liability lines listed in the Property and Casualty Filings Made Easy Guide – Part 5 of 9, available at www.tdi.texas.gov. Auto warranty premiums are reported on Line 17.1 or 17.2 as applicable, and unemployment insurance premiums reported on Line 28. Chapter 253, TIC.

Enter the total premiums written on Lines 19.1 through 19.4, 21.1 and 21.2 of NAIC Annual Statement, Statutory Page 14, Column 1 less Column 3. Vendor's single interest physical damage premiums are included on Line 21.1. Chapter 254, TIC.

Enter the premiums written prior to applying any deductible credits (premiums written plus deductible credits reported on a written basis.) Texas Administrative Code (TAC), Ch. 34, §3.828; Chapter 255, TIC; and §407A.302, Texas Labor Code (TLC).

Enter the premiums written prior to applying any deductible credits (premiums written plus deductible credits reported on a written basis.) TAC, Ch. 34, §3.828; §403.003 and 407A.301, TLC.

Enter the premiums written prior to applying any deductible credits (premiums written plus deductible credits reported on a written basis.) TAC, Ch. 34, §3.828 and §405.003, TLC.

For property and casualty companies writing accident and health insurance, enter the total premiums reported on Lines 13, 14 and 15.1 through 15.8 of NAIC Annual Statement, Statutory Page 14, Column 1, as applicable. Chapter 257, TIC.

For life insurance companies writing accident and health insurance, enter the total premiums reported on NAIC Annual Statement, Schedule T, Line 44, Column 4. Chapter 257, TIC.

Enter the total premiums reported on NAIC Annual Statement, Schedule T, Line 44, Column 2. In addition, include all amounts from Schedule T, Columns 3, 5 and 7, that were applied to purchase annuity contracts during the year, regardless of whether or not morbidity or mortality rates apply to these amounts. To the degree that deposit-type accounts represent amounts deposited to accumulate interest or investment earnings, these deposits are not subject to maintenance tax until such time as the funds are actually applied to purchase annuity contracts. Chapter 257, TIC.

Enter the gross life and accident and health premiums received. Chapter 257, TIC.

Enter the total of premiums reported on NAIC Annual Statement, Schedule T, Line 44, Column 3, Column 4 and Column 5. The maintenance fee due is subject to the same standard division of premium as found in Chapter 223, TIC, and is administered in the same manner as the premium tax. Agents remit their portion of the fee to insurers, who then file and remit the combined, total maintenance fee to the Comptroller. Chapter 271, TIC.

Enter the total amount of administrative or service fees received less any administrative or service fees received for qualified plans under the Employee Retirement Income Security Act of 1974 (ERISA) and less fees received from the administration of plans under Chapters 1551, 1575, 1576, 1579 and 1601, TIC. Administrative or service fees include all consideration, fees, assessments, payments, reimbursements, dues and any other compensation, monetary or otherwise, received for services as an administrator during the taxable year. TPAs that have a valid agent's license should NOT include sales commissions received. Chapter 259, TIC.

A TPA that administers workers' compensation benefit plans must be licensed by the TDI as a TPA and is subject to the TPA maintenance tax. Exclusions to the definition of an administrator can be found under §4151.002, TIC.

Enter the HMO basic care services by determining the correctly reported number of HMO enrollees covered by basic health service certificates or contracts at the end of each quarter. From these quarterly totals, subtract the number of enrollees for whom non-taxable revenues were reported for premium tax purposes. Divide the total of the four quarters' net taxable enrollees by 4 to determine the average number of enrollees. Chapter 258, TIC.

Enter the HMO single care services by determining the correctly reported number of HMO enrollees covered by single health service certificates or contracts at the end of each quarter. From these quarterly totals, subtract the number of enrollees for whom non-taxable revenues were reported for premium tax purposes. Divide the total of the four quarters' net taxable enrollees by 4 to determine the average number of enrollees. Chapter 258, TIC.

Enter the HMO Limited Care services by determining the correctly reported number of HMO enrollees covered by limited health service certificates or contracts at the end of each quarter. From these quarterly totals, subtract the number of enrollees for whom non-taxable revenues were reported for premium tax purposes. Divide the total of the four quarters' net taxable enrollees by 4 to determine the average number of enrollees. Chapter 258, TIC.

Enter the total number of policies in force in Texas at the end of the calendar year.

Enter the total number of new Texas accident and health individual policies and/or new certificates of coverage under a group policy written for delivery and placed in force with initial premium paid in full during the calendar year.

Enter the total number of new Texas individual policies and/or new certificates of coverage under a group policy written for delivery and placed in force with the initial premium paid in full during the calendar year.

Enter the total number of new Texas individual policies and/or new certificates of coverage under a group policy written for delivery and placed in force with the initial premium paid in full during the calendar year.

Enter the total number of owner policies and/or mortgagee policies written during the calendar year on property located in Texas for which the full basic premium was charged.

There is no surcharge fee due because revenue bonds have not been issued and debt has not been incurred. §2203.351, TIC.