INSURANCE CODE

CHAPTER 258. HEALTH MAINTENANCE ORGANIZATIONS


	§ 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, § 1, eff. April 1, 2005.          


	§ 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, § 1, eff. April 1, 2005.          


	§ 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, § 1, eff. April 1, 2005.          


	§ 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 enrollees who as individual certificate holders 
or their dependents are covered by a master group policy paid for by 
revenues received from this state or the United States for 
insurance contracted for by this state or the United States:
		(1)  in accordance with or in furtherance of Title 2, 
Human Resources Code, or the Social Security Act (42 U.S.C. Section 
301 et seq.);  or
		(2)  to provide welfare benefits to designated welfare 
recipients.          

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


	§ 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, § 1, eff. April 1, 2005.