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Payments are due semi-annually: August 1 for the first six months of the current year and the following March 1 for the last six months of the previous year.
Every form of insurance on any automobile, or other vehicle listed, and its operating equipment or necessitated by reason of the liability imposed by law for damages arising out of the ownership, operation, maintenance or use in this state of the following: any automobile; tractor; motorcycle; autocycle; traction engine; motorbicycle; any self-propelled vehicle; truck; truck-tractor; or any vehicle trailer or semi-trailer pulled or towed by a motor vehicle.
The following are excluded from the definition of motor vehicle:
"Motor vehicle years" is defined as the total number of motor vehicles covered under an insurer's policies for the year or portion of the year at the time the policies are issued. The assessment is based upon the percentage of a year covered under the policy, times the number of vehicles covered by that policy, times the number of policies delivered, issued for delivery or renewed during each semiannual period covering the same number of vehicles and the same percent of a year covered under the policy.
For purposes of calculating the percent of a year for a policy, two methods may be used:
For instance, if an insurance company sells 500 six-month policies, each of which covers four vehicles, and sells 200 annual policies, each of which covers three vehicles, then the assessment due is:
.5 year x 4 vehicles x 500 policies = 1,000 motor vehicle years
1.0 year x 3 vehicles x 200 policies = 600 motor vehicle years
Total: 1,600 motor vehicle years
The sum of all resulting motor vehicle years is multiplied by $2.
Refer to TAC Rule §57.48.
Total Number of Motor Vehicle Years for the Period January 1 – June 30: Use whole numbers only.
Total Number of Motor Vehicle Years for the Period July 1 – December31 : Use whole numbers only.
Insurers may recoup this assessment from policyholders as authorized by 28 TAC, Rule §5.205 .
The Comptroller's office does not have the authority to grant a refund. Taxpayers have four years from the date an assessment payment was due in which to file a refund request.
In the case of an overpayment, taxpayers must submit an amended report, along with all supporting documentation, directly to the Authority at the following address:Automobile Burglary and Theft Prevention Authority,
Refer to TAC Rule §57.51 and our Publication 96-667, Automobile Burglary and Theft Prevention Authority Assessment for additional information.
If your question is not addressed here, contact us.