CHAPTER 258. HEALTH MAINTENANCE ORGANIZATIONS
INSURANCE CODE
TITLE 3. DEPARTMENT FUNDS, FEES, AND TAXES
SUBTITLE C. INSURANCE MAINTENANCE TAXES
CHAPTER 258. HEALTH MAINTENANCE ORGANIZATIONS
Sec. 258.001. APPLICABILITY OF CERTAIN DEFINITIONS. In this
chapter, a term defined by Section 843.002 has the meaning
assigned by that section.
Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1,
2005.
Sec. 258.002. MAINTENANCE TAX IMPOSED. A per capita maintenance
tax is imposed on each authorized health maintenance organization
with gross revenues subject to taxation under Section 258.004.
The tax required by this chapter is in addition to other taxes
imposed that are not in conflict with this chapter.
Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1,
2005.
Sec. 258.003. MAXIMUM RATE; ANNUAL ADJUSTMENT. (a) The rate of
assessment set by the commissioner may not exceed $2 per
enrollee.
(b) The commissioner shall annually adjust the rate of
assessment of the per capita maintenance tax so that the tax
imposed that year, together with any unexpended funds produced by
the tax, produces the amount the commissioner determines is
necessary to pay the expenses during the succeeding year of
regulating health maintenance organizations.
(c) The rate of assessment may differ between basic health care
plans, limited health care service plans, and single health care
service plans and must equitably reflect any differences in
regulatory resources attributable to each type of plan.
Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1,
2005.
Sec. 258.004. REVENUES SUBJECT TO TAXATION; LIMIT. (a) A
health maintenance organization shall pay per capita maintenance
taxes under this chapter on the correctly reported gross revenues
collected from issuing health maintenance certificates or
contracts in this state.
(b) The amount of maintenance tax assessed may not be computed
based on:
(1) enrollees who as individual certificate holders or their
dependents are covered by a master group policy paid for by
revenues received from the United States for insurance contracted
for by the United States in accordance with or in furtherance of
Title XVIII of the Social Security Act (42 U.S.C. Section 1395c
et seq.) and its subsequent amendments; or
(2) revenues paid on group health, accident, and life
certificates or contracts in which the group covered by the
certificate or contract consists of a single nonprofit trust
established to provide coverage primarily for employees of:
(A) a municipality, county, or hospital district in this state;
or
(B) a county or municipal hospital, without regard to whether
the employees are employees of the county or municipality or of
an entity operating the hospital on behalf of the county or
municipality.
Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1,
2005.
Amended by:
Acts 2005, 79th Leg., Ch.
728, Sec. 11.007(a), eff. September 1, 2005.
Sec. 258.005. MAINTENANCE TAX DUE DATES. (a) The health
maintenance organization shall pay the maintenance tax annually
or semiannually.
(b) The comptroller may require semiannual or other periodic
payment only from a health maintenance organization whose
maintenance tax liability under this chapter for the previous
year was at least $2,000.
Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1,
2005.