GroundRules
Tex. Insurance Code § 281.006: TREATMENT OF CERTAIN TAX REDUCTIONS, SURCHARGES, AND CREDITS.
Where this section sits in the code
- INSURANCE CODE
- TITLE 3. DEPARTMENT FUNDS, FEES, SURCHARGES, AND TAXES
- SUBTITLE E. OTHER TAXES
- CHAPTER 281. RETALIATORY PROVISIONS
- SUBCHAPTER A. RETALIATORY TAXES AND OTHER CHARGES
(a) Repealed by Acts 2007, 80th Leg., R.S., Ch. 932, Sec. 22(b), eff.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.
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.
Collected 2026-08-27T01:47:21Z. Source file · JSON