Glenn Hegar
Texas Comptroller of Public Accounts
Glenn Hegar
Texas Comptroller of Public Accounts
Skip navigation
Glenn Hegar
Texas Comptroller of Public Accounts
Skip navigation
Top navigation skipped

taxes

Motor Vehicle Crime Prevention Authority (MVCPA) Fee

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. A form must be filed even if no fee is due.

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.
  • $5 per motor vehicle year, for policies written on or after May 29, 2023.

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

Penalties
  • If tax is paid 1-30 days after the due date, a 5 percent penalty is assessed.
  • If tax is paid over 30 days after the due date, a 10 percent penalty is assessed.
Interest
  • Past due taxes are charged interest beginning 61 days after the due date.
  • To calculate interest on past due taxes, visit Interest Owed and Earned.

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 or email them at [email protected].