Sec. 407A.301.  MAINTENANCE TAX FOR DIVISION AND RESEARCH FUNCTIONS OF DEPARTMENT.  (a)  Each group shall pay a self-insurance group maintenance tax under this section for:
(1)  the administration of the division of workers' compensation of the department;
(2)  the prosecution of workers' compensation insurance fraud in this state;
(3)  the research functions of the department under Chapter 405; and
(4)  the administration of the office of injured employee counsel under Chapter 404.
(b)  The tax liability of a group under Subsections (a)(1) and (2) is based on gross premium for the group's retention multiplied by the rate assessed insurance carriers under Sections 403.002 and 403.003.
(c)  The tax liability of a group under Subsection (a)(3) is based on gross premium for the group's retention multiplied by the rate assessed insurance carriers under Section 405.003.
(d)  The tax under this section does not apply to premium collected by the group for excess insurance.
(e)  The tax under this section shall be collected by the comptroller as provided by Section 201.051 and Chapter 255, Insurance Code.
Added by Acts 2003, 78th Leg., ch. 275, Sec. 1, eff. Sept. 1, 2003.
Amended by: 
Acts 2005, 79th Leg., Ch. 265 (H.B. 7), Sec. 3.073, eff. September 1, 2005.
Acts 2005, 79th Leg., Ch. 265 (H.B. 7), Sec. 3.074, eff. September 1, 2005.
Acts 2005, 79th Leg., Ch. 728 (H.B. 2018), Sec. 11.138, eff. September 1, 2005.