Texas § IN.258.004 - REVENUES SUBJECT TO TAXATION
Full text of Texas The Texas Constitution § IN.258.004 — REVENUES SUBJECT TO TAXATION, with citation guidance and answers to common questions.
§ IN.258.004. REVENUES SUBJECT TO TAXATION
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 (H.B. 2018 ), Sec. 11.007(a), eff. September 1, 2005.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § IN.258.004
What does The Texas Constitution § IN.258.004 cover?
Section IN.258.004 ("REVENUES SUBJECT TO TAXATION") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § IN.258.004?
A common citation format is "The Texas Constitution § IN.258.004" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § IN.258.004 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.