Texas Statutes
Chapter 259 - Third-Party Administrators
Section 259.004. Administrative and Service Fees Subject to Taxation

Sec. 259.004. ADMINISTRATIVE AND SERVICE FEES SUBJECT TO TAXATION. An administrator shall pay maintenance taxes under this chapter on the administrator's correctly reported administrative or service fees.
Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.