taxes

Motor Vehicle Crime Prevention Authority (MVCPA) Fee

Effective Sept. 1, 2019, the Automobile Burglary and Theft Prevention Authority (ABTPA) assessment has been renamed the Motor Vehicle Crime Prevention Authority (MVCPA) fee.

Announcement

Split Fee-Period: July 1, 2019 through December 31, 2019

The MVCPA fee increased from $2 to $4 for policies written on or after September 1, 2019. For the report due March 1, 2020, insurers should calculate the fee using the $2 fee for policies written between July 1, 2019 and August 31, 2019 and the $4 fee for policies written between September 1, 2019 and December 31, 2019. Any additional motor vehicle added to an existing policy on or after September 1, 2019 is subject to the $4 fee, regardless of the date the policy is written.

Who is responsible for this fee?

Insurance companies that write any form of motor vehicle insurance in Texas as defined in Insurance Code, Article 5.01(e) must pay this fee.

Rates

  • $2 per motor vehicle year, for policies written on or before August 31, 2019.
  • $4 per motor vehicle year, for policies written on or after September 1, 2019.

Due Date

Semi-annual:

  • August 1, for policies written between January 1 and June 30
  • March 1, for policies written between July 1 and December 31

Penalties and Interest

There is no penalty or interest assessed to a report or payment submitted late for the Motor Vehicle Crime Prevention Authority. However, at the discretion of the Authority, a delinquent insurer may be reported to the Texas Department of Insurance for failure to comply.

Reporting and Payment Requirements

Select the amount of taxes you paid in the preceding state fiscal year (Sept. 1 – Aug. 31) to find the reporting and payment methods to use.

Less than $500,000

Select one of these reporting methods:

Select one of these payment methods:

  • Web Electronic Funds Transfer (EFT) or credit card via Webfile (American Express, Discover, Mastercard® and Visa)
  • TEXNET
  • Check
$500,000 or more

Select one of these reporting methods:

TEXNET is the only acceptable payment method.

Additional Resources

Refund Information

Refunds for Overpaying the MVCPA Fee

The Comptroller's office collects this fee under contract with the MVCPA. Insurers who overpay must notify the MVCPA within four years of payment. The Authority decides whether overpayments will be refunded, and the Authority's decision is final. An amended report submitted to the Comptroller’s office will not be accepted but forwarded to the Authority for review.

If you have questions about MVCPA fee refunds, call the MVCPA at 512-465-1485.