Tex. Ins. Code § 803.007 · Chapter 803. LOCATION OF BOOKS, RECORDS, ACCOUNTS, AND OFFICES OUTSIDE OF THIS STATE
EXAMINATION EXPENSES.
Text — Current through the 89th 2nd Called Legislative Session, 2025
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.
Notes and commentary — not statutory text
History
Added by Acts 2001, 77th Leg., ch. 1419, Sec. 1, eff. June 1, 2003.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/IN/htm/IN.803.htm
- Text hash
- sha256 e0b90eda8a61c5c8d03a4b3fa183cad7c85ad7bc9a3d65b578c7e2efb95d68e3
- 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
Cited by 6 provisions
Provisions in this library whose text cites Tex. Ins. Code § 803.007. Each shows the citation as that text prints it.
Insurance Code
- Tex. Ins. Code § 221.006CREDIT FOR FEES PAID.Printed as Sections 803.007(1)
- Tex. Ins. Code § 222.007CREDIT FOR FEES PAID.Printed as Sections 803.007(1)
- Tex. Ins. Code § 223.009CREDIT FOR FEES PAID.Printed as Sections 803.007(1)
- Tex. Ins. Code § 223A.007CREDIT FOR FEES PAID.Printed as Sections 803.007(1)
- Tex. Ins. Code § 401.151EXPENSES OF EXAMINATION OF DOMESTIC INSURER.Printed as Section 803.007
- Tex. Ins. Code § 401.152EXPENSES OF EXAMINATION OF OTHER INSURERS.Printed as Sections 803.007(1)
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.