{"data":{"id":"us-tx/tex.-insurance-code-803.007","jurisdiction":"us-tx","citation":"Tex. Insurance Code § 803.007","heading":"EXAMINATION EXPENSES.","body":"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:\n(1) a fee or examination expense paid to another state; or\n(2) an examination expense:\n(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\n(B) paid in a different taxable year.\nAdded by Acts 2001, 77th Leg., ch. 1419, Sec. 1, eff. June 1, 2003.","path":["INSURANCE CODE","TITLE 6. ORGANIZATION OF INSURERS AND RELATED ENTITIES","SUBTITLE A. GENERAL PROVISIONS APPLICABLE TO INSURERS AND RELATED ENTITIES","CHAPTER 803. LOCATION OF BOOKS, RECORDS, ACCOUNTS, AND OFFICES OUTSIDE OF THIS STATE"],"source_url":"https://statutes.capitol.texas.gov/Docs/IN/htm/IN.803.htm#803.007","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:21Z","sha256":"04925d6fd4b0d4b7eab514a282e18cd31e2be0e715005bab0c53cc338d8faff9","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-insurance-code-803.006","next":"us-tx/tex.-insurance-code-803.008"},"notice":"GroundRules: Original legal text. Not legal advice."}