Tex. Ins. Code Section 803.007
Examination Expenses

A credit on or an offset against the amount of premium taxes to be paid by a domestic company to the state in a taxable year may not be allowed on:

(1)

a fee or examination expense paid to another state; or

(2)

an examination expense:

(A)

incurred by a representative of the department that is directly attributable to an examination of the books, records, accounts, or principal offices of a domestic company located outside this state; or

(B)

paid in a different taxable year.
Added by Acts 2001, 77th Leg., ch. 1419, Sec. 1, eff. June 1, 2003.

Source: Section 803.007 — Examination Expenses, https://statutes.­capitol.­texas.­gov/Docs/IN/htm/IN.­803.­htm#803.­007 (accessed Apr. 29, 2024).

Green check means up to date. Up to date

Accessed:
Apr. 29, 2024

§ 803.007’s source at texas​.gov