Section 254.004 - Maintenance Tax Due Dates(a) The insurer shall pay the maintenance tax annually or semiannually, 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 tax year was at least $2,000.Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. 4/1/2005.