Tex. Ins. Code § 281.006 · Subchapter A. RETALIATORY TAXES AND OTHER CHARGES
TREATMENT OF CERTAIN TAX REDUCTIONS, SURCHARGES, AND CREDITS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Repealed by Acts 2007, 80th Leg., R.S., Ch. 932, Sec. 22(b), eff. June 15, 2007.
(b) For purposes of this subchapter, a tax offset or credit related to an assessment described by Section 281.005 is considered a tax paid in this or another state, as appropriate.
(c) Notwithstanding Section 281.005(4), a surcharge imposed by Chapter 255 of this code or Chapter 403, 405, 407, or 407A, Labor Code, is considered to be a fee paid in this state for purposes of this chapter.
Notes and commentary — not statutory text
History
Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 932 (H.B. 3315), Sec. 22(b), eff. June 15, 2007.
Acts 2025, 89th Leg., R.S., Ch. 358 (S.B. 1455), Sec. 11, eff. January 1, 2026.
Acts 2025, 89th Leg., R.S., Ch. 358 (S.B. 1455), Sec. 12, eff. January 1, 2026.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/IN/htm/IN.281.htm
- Text hash
- sha256 e0cf91ae1b645957bc2e44853ac0bc0f12cea00a488a1029a62eeae8a6c632b7
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
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