Section 255.003 - Premiums Subject to Taxation(a) An insurer shall pay maintenance taxes under this chapter on the correctly reported gross workers' compensation insurance premiums from writing workers' compensation insurance in this state, including the modified annual premium of a policyholder that purchases an optional deductible plan under Subchapter E, Chapter 2053.(b) The rate of assessment shall be applied to the modified annual premium before application of a deductible premium credit.Amended By Acts 2007, 80th Leg., R.S., Ch. 730, Sec. 2C.005, eff. 4/1/2009.Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. 4/1/2005.