Section 257.004 - Maintenance Tax Due Dates(a) The insurer shall pay the maintenance tax annually, semiannually, or on another periodic basis, as determined by the comptroller.(b) The comptroller may require semiannual or other periodic payment only from an insurer whose maintenance tax liability under this chapter for the previous year was at least $2,000.Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. 4/1/2005.