Law:Title 3. Department Funds, Fees, And Taxes (Texas)

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Subtitle A. General Provisions

Contents

Chapter 201. Collection Of Revenue And Administration Of Funds

Subchapter A. General Provisions

Section  201.001.  Texas Department Of Insurance Operating Account.

(a) The Texas Department of Insurance operating account is an account in the general revenue fund. The account includes the following:

(1)  taxes and fees received by the commissioner or comptroller that are required by this code to be deposited to the credit of the account; and

(2)  money or credits received by the department or commissioner from sales, reimbursements, and fees authorized by law other than this code, including money or credits received from:

(A)  charges for providing copies of public information under Chapter 552, Government Code;

(B)  the disposition of surplus or salvage property under Subchapters C and D, Chapter 2175, Government Code;

(C)  the sale of publications and other printed material under Section 2052.301, Government Code;

(D)  miscellaneous transactions and sources under Section 403.011 or 403.012, Government Code;

(E)  charges for postage spent to serve legal process under Section 17.025, Civil Practice and Remedies Code;

(F)  the comptroller involving warrants for which payment is barred under Chapter 404, Government Code;

(G)  sales or reimbursements authorized by the General Appropriations Act; and

(H)  the sale of property purchased with money from the account or a predecessor fund or account.

(b)  The commissioner shall administer money in the account and may spend money from the account in accordance with state law, rules adopted by the commissioner, and the General Appropriations Act.

(c)  Money deposited to the credit of the account may be used for any purpose for which money in the account is authorized to be used by law.

Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.



Section  201.002.  Accounting Procedure.

The commissioner shall maintain a procedure to account for the receipt, disbursement, and allocation of money deposited in the Texas Department of Insurance operating account, including recordkeeping procedures adequate for:

(1)  the commissioner or comptroller, as applicable, to adjust the tax assessments and fee schedules as authorized by this code; and

(2)  the state auditor to determine the source of all receipts and expenditures.

Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.



Section  201.003.  Refunds.

If the department determines that a person, firm, or corporation through mistake of law or fact erroneously paid or overpaid a fee or other amount of money, including any interest or penalty, administered or collected by the department, the department may refund the erroneous payment or overpayment by warrant on the state treasury from any funds appropriated for that purpose.

Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.



Section  201.004.  Electronic Transfers.

(a) The commissioner shall adopt rules for the electronic transfer of any fee, guarantee fund, or other money owed to or held for the benefit of this state that the department has the responsibility to administer under this code or another insurance law of this state.

(b)  The commissioner shall require the electronic transfer of any amount held or owed that exceeds $500,000.

Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.



Section  201.005.  Transfer Of Securities.

(a) A transfer by the department of any security that is held in any way by the department is not valid unless the transfer is countersigned by the comptroller.

(b)  The comptroller shall:

(1)  countersign any security transfer presented by the department;

(2)  keep a record of all transfers that includes:

(A)  the name of the transferee, unless the security is transferred in blank; and

(B)  a description of the security;

(3)  when countersigning a security transfer, advise the company concerned by mail of the details of the transaction; and

(4)  state, in the comptroller's annual report to the legislature, the countersigned transfers and the amount of the transfers.

(c)  To verify the correctness of records:

(1)  the department is entitled to free access to the comptroller's records kept under Subsection (b); and

(2)  the comptroller is entitled to free access to the books and other department documents relating to securities held by the department.

Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.



Subchapter B. Administration

Section  201.051.  Powers And Duties Of Comptroller.

(a) Except as otherwise provided by this code or another insurance law of this state, the comptroller shall administer and enforce the provisions of this code and other insurance laws of this state that relate to the administration, collection, and reporting of taxes and certain fees and assessments imposed under this code or another insurance law of this state, as specifically provided by this code.

(b)  The comptroller may:

(1)  adopt rules to implement the administration, collection, reporting, and enforcement responsibilities assigned to the comptroller under this code or another insurance law of this state; and

(2)  prescribe appropriate report forms, establish or alter tax report due dates not otherwise specifically prescribed by this code or another insurance law of this state, and otherwise adapt the functions transferred to the comptroller under Chapter 685, Acts of the 73rd Legislature, Regular Session, 1993, to increase efficiency and cost-effectiveness.

(c)  A rule adopted by the comptroller that relates to the administration, collection, reporting, or enforcement of taxes imposed under this code prevails over a conflicting rule, policy, or procedure established by the department, the commissioner, or otherwise.

(d)  Subtitles A and B, Title 2, Tax Code, apply to the administration, collection, and enforcement by the comptroller of taxes and certain fees and assessments under this code or another insurance law of this state. Except as otherwise provided by this code, the powers granted to the comptroller under those provisions of the Tax Code do not limit and are exclusive of the powers granted to the department or the commissioner in relation to other fees and assessments under this code.

Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.



Section  201.052.  Reimbursement.

(a) The department shall reimburse the appropriate portion of the general revenue fund for the amount of expenses incurred by the comptroller in administering taxes imposed under this code or another insurance law of this state.

(b)  The comptroller shall certify to the commissioner the total amount of expenses estimated to be required to perform the comptroller's duties under this code or another insurance law of this state for each fiscal biennium. The comptroller shall provide copies of the certification to the budget division of the governor's office and to the Legislative Budget Board.

(c)  The amount certified by the comptroller shall be transferred from the Texas Department of Insurance operating account to the appropriate portion of the general revenue fund. It is the legislature's intent that money in the Texas Department of Insurance operating account to be transferred under this subsection should reflect the revenues from maintenance taxes paid by insurers under this code or another insurance law of this state.

(d)  In setting maintenance taxes for each fiscal year, the commissioner shall ensure that the amount of taxes imposed is sufficient to fully reimburse the appropriate portion of the general revenue fund for the amount of expenses incurred by the comptroller in administering taxes imposed under this code or another insurance law of this state.

(e)  If the amount of maintenance taxes collected is not sufficient to reimburse the appropriate portion of the general revenue fund for the amount of expenses incurred by the comptroller, other money in the Texas Department of Insurance operating account shall be used to reimburse the appropriate portion of the general revenue fund.

Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.



Section  201.053.  Cooperation Between Department And Comptroller.

The commissioner and the comptroller shall cooperate fully in performing their respective duties under this code or another insurance law of this state.

Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.



Section  201.054.  Information Sharing; Federal Identification Numbers.

(a) The department shall comply with each reasonable request from the comptroller relating to the sharing of information gathered or compiled in connection with functions the comptroller performs under this code or another insurance law of this state.

(b)  The department shall maintain a record of the federal identification number of each entity subject to regulation under this code or another insurance law of this state and shall include the appropriate number in any communication to or information shared with the comptroller relating to that entity.

Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.



Section  201.055.  Filing Date Of Report Or Payment Delivered By Postal Service.

Except as otherwise specifically provided, for a report, including a tax report, or payment that is required to be filed or made in the offices of the comptroller and that is delivered by the United States Postal Service to the offices of the comptroller after the date on which the report or payment is required to be filed or made, the date of filing or payment is the date of:

(1)  the postal service postmark stamped on the cover in which the report or payment is mailed; or

(2)  any other evidence of mailing authorized by the postal service reflected on the cover in which the report or payment is mailed.

Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.

Chapter 202. Fees

Subchapter A. General Provisions

Section  202.001.  Applicability Of Chapter.

Except as provided by Section 202.052, the insurers that are subject to a fee imposed under this chapter include:

(1)  stock insurance companies;

(2)  mutual insurance companies;

(3)  local mutual aid associations;

(4)  statewide mutual assessment companies;

(5)  group hospital service corporations; and

(6)  stipulated premium companies.

Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.



Section  202.002.  Determination Of Fees.

The department shall, subject to the limits established by this chapter, set the amount of the fees imposed under this chapter.

Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.



Section  202.003.  Fees For Copies.

(a) The department shall set and collect a fee for copying any paper of record with the department. The fee shall be set in an amount sufficient to reimburse the state for the actual expense.

(b)  The department may make and distribute copies of a paper containing rating information without charge or for a fee that the commissioner considers appropriate for administering the premium rating laws by properly distributing rating information.

(c)  This section does not affect Article 5.29.

Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.



Section  202.004.  Reduced Fees For Certain Insurers.

An insurer to which this chapter applies that had gross premium receipts of less than $450,000, according to the insurer's annual statement for the preceding year ending December 31, is required to pay only one-half the amount of a fee otherwise required to be paid under this chapter.

Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.



Subchapter B. Specific Maximum Fees

Section  202.051.  General Fees Imposed On Insurers.

The department shall impose and receive fees for the use of the state from each authorized insurer writing insurance in this state. The amount of the fees may not exceed: (1)  for filing an amendment to a certificate of authority if the charter is not amended$100;(2)  for affixing the official seal and certifying to the seal$20;(3)  for reservation of name$200;(4)  for renewal of reservation of name$50;(5)  for filing an application for admission of a foreign or alien insurer$4,000;(6)  for filing an original charter of an insurer, including issuance of a certificate of authority$3,000;(7)  for filing an amendment to a charter if a hearing is held$500;(8)  for filing an amendment to a charter if a hearing is not held$250;(9)  for filing a designation of an attorney for service of process or an amendment of a designation$50;(10)  for filing a copy of a total reinsurance agreement$1,500;(11)  for filing a copy of a partial reinsurance agreement$300;(12)  for accepting a security deposit$200;(13)  for substitution or amendment of a security deposit$100;(14)  for certification of a statutory deposit$20;(15)  for filing a notice of intent to locate books and records outside this state under Chapter 803$300;(16)  for filing a statement under Subchapters D and E, Chapter 823, for the first $9.9 million of the consideration$1,000; (17)  for filing a statement under Subchapters D and E, Chapter 823, if the amount of the consideration exceeds $9.9 million . . . an additional $500 for each additional $10 million of the consideration that exceeds $9.9 million, but not more than a total amount of $10,000 under this subdivision and Subdivision (16); (18)  for filing a registration statement under Subchapter B, Chapter 823$300;(19)  for filing for review under Subchapter C, Chapter 823, or Subchapter L, Chapter 884$500;(20)  for filing a direct reinsurance agreement under Subchapter K, Chapter 884$300;(21)  for filing for approval of a merger under Chapter 824$1,500;(22)  for filing for approval of reinsurance under Chapter 828$1,500;(23)  for filing restated articles of incorporation for a domestic, foreign, or alien insurer$500;(24)  for filing a joint control agreement$100;(25)  for filing a substitution or amendment to a joint control agreement$40; and(26)  for filing a change of attorney in fact$500. Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.



Section  202.052.  Fees Imposed On Certain Insurers.

(a) The department shall impose and the comptroller shall collect a fee for the use of the state from each authorized insurer writing a class of insurance that may be written by an insurer operating under Chapter 841 for filing of the insurer's annual statement.  The amount of the fee may not exceed $500.

(b)  Subtitles A and B, Title 2, Tax Code, apply to a fee collected under this section.

Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.

Amended by:

Acts 2007, 80th Leg., R.S., Ch. 1039, Sec. 1, eff. September 1, 2007.



Subchapter C. Deposit And Use Of Fees

Section  202.101.  Deposit And Use Of Fees Generally. Amo

unts collected under Section 202.051:

(1)  shall be deposited to the credit of the Texas Department of Insurance operating account; and

(2)  may be appropriated only for the use and benefit of the department as provided by the General Appropriations Act to pay salaries and other expenses arising from and in connection with investigations of violations of the insurance laws of this state and the examination or licensing of insurers.

Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.



Section  202.102.  Deposit And Use Of Certain Other Fees. Amo

unts collected by the comptroller under Section 202.052:

(1)  shall be deposited to the credit of the general revenue fund; and

(2)  are available for appropriation to the department as provided by the General Appropriations Act to pay salaries and other expenses arising from investigations of violations of the insurance laws of this state and the examination or licensing of insurers.

Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.


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